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This paper provides pictures of low pay adult employees in Australia in 2004 drawing on data from the HILDA survey. The low waged are disaggregated into full-time and part-time employees. It is conservatively estimated that approximately 13 per cent of employees can be classified as...
This paper explores the potential use of environmental taxes in Australia in addition to the broad based and larger revenue raising taxes on income, consumption and assets.
Environmental taxes are one of the available policy intervention instruments for correcting market failures with the allocation...
The proposals are approximately revenue neutral in aggregate and minimize redistribution relative to the current economic incidence. The proposed reforms include: remove current exemptions to achieve comprehensive payroll and land tax bases, and apply flat rates with individual state rights to choose the rate and...