This paper examines the pattern of income changes over the life cycle for both males and females, using information from a special data set compiled by the New Zealand Inland Revenue Department.

1.Introduction 2.Atkinson's Measure 2.1 Asymptotic Standard Errors 2.2 Grouped Data 3.Posterior Distributions 3.1 Posterior Density for The pis 3.2 Information About The uis 3.2.1 Lognormal Distribution of Income 3.2.2 Assumptions About Group Mean Incomes 4.Numerical Results 5.Conclusions

This paper discusses some of the issues raised by comparisons involving different time periods and population groups. It does not examine the effects of using alternative accounting periods for tax assessment purposes, but considers the possible effects on inequality and progressivity of...

The purpose of this paper is to extend the analysis of built-in flexibility to various forms of consumption taxation. This is useful in view of the extensive use of indirect taxes. Section 2 begins with basic definitions and a discussion of income taxation, concentrating on the multi-step case....

This paper decomposes the redistributive effect on annual and lifetime inequality of a range of taxes and transfers in Australia, using a dynamic cohort lifetime simulation model. The model allows for family formation, births of children, labour force participation of male and females, along...

The permanent income/life cycle hypothesis is tested using Australian data for periods covering the regulated and deregulated financial systems. The hypothesis is rejected for the entire sample period. Further investigation reveals that the rejection is confined to the period in which the...

The earnings of immigrant and native-born men in Canada are compared using eleven cross-sectional surveys spanning the years from 1981 to 1992. Evidence of a decline of the earnings of recent cohorts of immigration in Canada is not found.