It is well known that if the autarkic and free-trade equilibria are perfectly competitive with market distortions limited to non-negative taxes on imports and exports then free trade is potentially (after country-specific lumpsum compensatory transfers) beneficial for each trading country. It...

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 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...

The principal aim of this paper is to provide an overview of the similarities and differences in various fundamental aspects of the current tax systems in China and Australia. It is motivated by the fact that modern Chinese tax system is still comparatively young so that further developments and...

A new procedure is proposed for estimating Engel elasticities using the Lorenz/concentration curve approach. The method is an extension of works by N. C. Kakwani and S. Yitzhaki. However, the proposed procedure is more flexible in permitting the estimation of standard errors through the usual...