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The Role of The Unit of Analysisin Tax Policy Return Evaluations of Inequality and Social Welfare

Author

Listed:
  • John Creedy

    () (The University of Melbourne)

  • Rosanna Scutella

    (The University of Melbourne)

Abstract

This paper examines the implications, for overall social welfare and inequality comparisons, of using different definitions of the unit of analysis in computing summary measures. The units considered are households, individuals and adult equivalent persons. Comparisons are made of the effects of flattening the marginal tax rate structure using the Melbourne Institute Tax and Transfer Simulator (MITTS), a simulation model of the Australian direct tax and benefit system. The reform was found to reduce inequality, no matter which unit of analysis was chosen. However, it was not always judged to improve social welfare, depending on the degree of inequality aversion and the unit of analysis chosen.

Suggested Citation

  • John Creedy & Rosanna Scutella, 2004. "The Role of The Unit of Analysisin Tax Policy Return Evaluations of Inequality and Social Welfare," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 7(1), pages 89-108, March.
  • Handle: RePEc:ozl:journl:v:7:y:2004:i:1:p:89-108
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    Citations

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    Cited by:

    1. John Creedy & Jesse Eedrah, 2014. "The Role of Value Judgements in Measuring Inequality," Treasury Working Paper Series 14/13, New Zealand Treasury.
    2. John Creedy & Jesse Eedrah, 2016. "Income redistribution and changes in inequality in New Zealand from 2007 to 2011: Alternative distributions and value judgements," New Zealand Economic Papers, Taylor & Francis Journals, vol. 50(2), pages 129-152, August.
    3. Creedy, John, 2013. "Alternative Distributions for Inequality and Poverty Comparisons," Working Paper Series 2851, Victoria University of Wellington, Chair in Public Finance.
    4. Ball, Christopher & Creedy, John, 2015. "Inequality in New Zealand 1983/84 to 2013/14," Working Paper Series 4665, Victoria University of Wellington, Chair in Public Finance.
    5. Burlacu, Irina S. & O'Donoghue, Cathal, 2012. "Differential Welfare State Impacts for Frontier Working Age Families," IZA Discussion Papers 6734, Institute for the Study of Labor (IZA).
    6. repec:bla:ausecr:v:50:y:2017:i:4:p:484-497 is not listed on IDEAS

    More about this item

    Keywords

    Welfare and Poverty: General Welfare and Poverty: Other General Welfare; Basic Needs; Living Standards; Quality of Life;

    JEL classification:

    • I30 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General
    • I39 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Other
    • I31 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General Welfare, Well-Being

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