This paper examines the conditions under which a partial shift from a multi-step personal income tax structure towards a general consumption tax can be both revenueneutraland distribution-neutral, in a cross-sectional context. In the absence of a taxfree- threshold, this can be achieved with a...

The relationship between parental income and the post-secondary education enrolment of youth aged 18-19 in Australia is investigated. Firstly, Census data from 1991 to 2006 are employed using the sample of youth still residing with parents. HILDA data are then used to analyze all youth over the...

Recent changes in smoking laws have influenced gambling behaviour at Electronic Gaming Machine (EGM) venues. In this paper we review the literature that examines the interrelationship between gambling, problem gambling and smoking in order to gauge the indirect effects of smoking bans in gaming...

It is important to understand how labour markets in different regions are affected by ‘common’ or ‘national’ shocks including national macroeconomic, monetary and fiscal policies. This paper applies a new econometric approach - involving an unobserved components model - to identify the...

This paper derives analytical expressions for the revenue elasticity of the Spanish personal income tax system, as applied to tax units and in aggregate. This is complicated by the schedular nature of the system, and the role of central and regional governments, along with the existence of a...

This paper reports estimates of the elasticity of taxable income with respect to the net-of-tax rate for New Zealand taxpayers. The elasticity of taxable income was estimated to be substantially higher for the highest income groups. Generally it was higher for men than for women. Changes in the...

This paper takes familiar analytical expressoins for total income tax revenue, expressed in terms of summary measures of thee distribution of taxable income, and relates them to distances and slopes in the popular Lorenz curve diagram.

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This paper examines the joint role of the elasticity of taxable income (the effect on taxable income of a tax rise) and the revenue elasticity (the effect on revenue of a change in taxable income) in influencing the revenue effects of tax rate changes. Traditionally, the revenue elasticity has...

This paper derives analytical expressions for aggregate personal income tax revenue obtained from a multi-schedular and multi-regional personal income tax system, with revenue divided among central and regional governments. Aggregate income tax revenue is expressed as a function of...