Tariff adjustments in preferential trade agreements / Eric W. Bond, Constantinos Syropoulos -- More (or less) on necessarily welfare-enhancing free trade areas / Martin Richardson, Niven Winchester -- Pareto-improving trading clubs without income transfers / Kazumichi Iwasa, Raymond Riezman,...

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...