This paper has examined the decomposition of the redistributive effect of indirect taxation into vertical , horizontal equity and re-ranking effects.

This paper compares alternative estimates of the extent of Australia's greenhouse gas (GHG) emissions. While the total amount cannot be known with certainty, debate concerning appropriate policies to deal with and monitor emissions must rely on estimates. However, it is shown that there are...

1. Introduction 2. Labour Supply 3. The Slutsky Condition 4. Welfare Changes 4.1 The Expenditure Function 4.2 Compensating and Equivalent Variations 5. Numerical Examples 5.1 The Tax System 5.2 Utility and Labour Supply 6. 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...

This paper examines methods used to evaluate welfare effects of tax changes, with emphasis on the measurement problems involved. Welfare changes and excess burdens are defined, along with approximations. Aggregate measures, using a social welfare function, are examined. A special case of income...

This paper describes a method of estimating the welfare effects of a set of price changes, using money measures of welfare change such as compensating and equivalent variations, and the associated concept of "equivalent income".

This paper describes in broad terms the contribution to the history of economic analysis that Denis O'Brien has made.

This paper investigates the implications for Australian households of a carbon tax, using the input-output approach developed by Simons et al. (1994) and adapted by Cornwell and Creedy (1997). In these studies the carbon dioxyde reduction is generated by demand changes resulting from the...