This paper investigates the distributional and efficiency implications of a tax-mix change involving a reduction in personal income taxation financed by a board based consumption tax.

In recent years, researchers have used taxation statistics to estimate the share of total income held by the richest groups, such as the top 10% or the top 1%. Compiling a standardised top income shares dataset for thirteen developed countries, I find that there is a strong and significant...

This study examines changes in earnings inequality for full-time employees in Australia between 1982 and 1994-95 using individual-level data from the ABS Income Distribution Survey. It present measures of changes in earnings inequality for disaggregated workforce groups. It also provides...

The purpose of this paper is to analyse the relative importance of internal and external factors on the demand for skilled immigration visas to Australia.

A common critique of most measures of income inequality, which are based on a single year's income, is that they fail to take account of income mobility. If income fluctuations are large, and individuals can smooth consumption, then high inequality and high mobility may be no worse than low...

Do income taxes levied at a state or regional level affect the after-tax distribution of income? Or do workers merely move between regions, causing pre-tax wages to adjust? This question is relevant both in across states in the United States, and across countries within the European Union. Using...

With the defeat of the federal Labor Government and the consequent end of the Accord, it has almost become the received wisdom to attribute to the Accord the blame for the decline in union membership and union density during the 1980s and the 1990s. The decline in union density has arisen not...

The changes made to Australian higher education financing in the 1996-97 Budget are arguable the most significant since the abolition of tertiary fees in 1974. This paper examines the nature and extent of the changes in terms of what they mean for students enrolling for the first time in 1997...

This paper assesses the role of selection criteria in the immigrant settlement process by analysing the labour force status of immigrants entering Australia under different immigration programs. In particular, do immigrants selected on the basis of labour market skills rather than family...