This paper uses a simulation model to compare the lifetime consequences of a revenue neutral partial shift toward a consumption tax, involving exemptions, with its cross-sectional effects. Exemptions of goods consumed proportionately more by lower income groups reduce the inequality of the...

This paper measures the concentration of ill-health among income groups in Australia using health survey data from 1989-90 (Australian Bureau of Statistics 1991) and 1995 (Australian Bureau of Statistics 1997), which contain responses on self-assessed health status and gross personal income. The...

To reduce the level of tax evasion, a shift of taxation away from income tax and towards a consumption tax has been proposed in Australia. This paper shows that for such shift to maintain revenue but not induce trade unions to raise their wage demand, it is necessary that the income tax...

This paper provides an analytical review of the evaluation of alternative time streams of consumption and the closely related concept of time preference. The potential sensitivity of comparisons, especially to the choice of time preference rate and elasticity of marginal valuation, is...

This paper derives analytical expressions for the revenue elasticity of consumption taxes and combined income-consumption tax systems, analogous to those familiar for income taxes. It provides measures of tax revenue elasticities which can readily be applied in practice. Analytical results...

This paper compares the lifetime redistribution and progressivity, within a cohort of males, of two retirement income systems. The current government strategy in Australia is to increase the role of occupational superannuation and maintain a means-tested age pension. The Institute of Actuaries...

It is argued that for many purposes the measurement of inequality should be based on income measured over a longer period than a single year. However, samples of individual earnings over a long period are extremely rare and there are no data on complete lifetime earnings. This survey examines...

This paper examines labor supply and social welfare, following G. W. Lewis and D. T. Ulph (1988), in a model in which individuals gain a utility premium if they raise their net income up to or above a threshold level. It may, thus, be worthwhile for some individuals to avoid poverty by supplying...

This paper examines the effect on a measure of social welfare of an in-work payment, involving a discontinuity at an hours threshold. Social welfare is defined in terms of individuals' utilities, which depend on leisure and net income. The in-work payment augments a modified minimum income...

In this paper, the following four models of wage determination by trade unions, namely simple monopoly, wage-bargaining (or "right to manage"), efficient bargains, and insider-dominated, are placed within a single framework. It is shown that the pattern of wage behavior is the same in each of...