The issue of tax compliance costs continues to attract public attention throughout the OECD. This is particularly true in Australia, where major tax reforms are taking place. This paper reports on an ongoing research project on federal tax compliance costs conducted by a research team from the...

This paper provides an overview of a research project designed to develop a model of a personal income tax (“PIT”) system for Australia that is capable of commanding widespread expert and community support while still delivering the expected revenue flow and tax policy objectives that are...

This paper proposes a method of estimating total expenditure elasticities based on the implicit Engel equations derived from the Lorenz curve of total expenditure and concentration curves of commodity-specific expenditures. The proposed procedure is computationally easy to implement and produces...

We investigate a centrally planned, infinite horizon, single good economy in which new knowledge is generated in a separate R&D sector with government subsidy. The rate of growth of new ideas is assumed to be linear in the amount of labor devoted to R&D. Perpetual growth in per capita output and...