Tax policy questions may relate to specific problems, concerning perhaps the revenue implications of a particular tax, or they may involve an extensive analysis of the cost and redistributive effects of many taxes and transfer payments. This book is concerned with the ways in which tax policy...

This article compares five alternative policy options with the January 2006 tax and social security system. Each option is designed to cost a similar amount of approximately $5 billion per year to the government at the observed level of labour supply. The five options include reducing the lowest...

This paper compares five alternative policy options with the January 2006 tax and social security system. Each option is designed to cost a similar amount of 5 billion dollars to the government at the current level of labour supply. The five options are: reducing the lowest income tax rate,...

This paper extends the 'top-down' framework, introduced by Robilliard et al. (2001), to link a computable general equilibrium (CGE) model to a microsimulation model. The proposed approach allows the linking of a microsimulation model to a dynamic, and not simply a static, CGE model by enabling...

This paper extends the ‘top-down’ framework developed by Robilliard et al. (2001) to link a computable general equilibrium (CGE) model to a microsimulation (MS) model. The proposed approach allows for the linking of an MS model to a dynamic (rather than static) CGE model. The approach relies...