[…] distributive objectives in an efficient manner that is consistent with fiscal sustainability; and (iv) recent evidence on how fiscal policy measures can be designed to mitigate the impact of fiscal consolidation on inequality. This paper does not advocate any particular redistributive goal or policy instrument for fiscal redistribution. Both tax and expenditure policies need […]

The Australian income tax and transfer system has undergone considerable reform since the mid 1980s. As a number of commentators have pointed out, one impact of reforms to cash transfers for families, as well as of some reforms to direct taxes, has been the evolution of a defacto system of family taxation, with negative […]

[…] studies have been limited by their one-sided concentration on the female partner. In answer to these shortcomings, this paper investigates how both partners’ resources and employment experiences impact the decision to re-enter full-time and part-time employment for mothers after birth-related employment interruptions. The first part of this analysis looks at partners’ resources and characteristics, […]

[…] investigates differences in demographic and socio-economic characteristics between (i) respondents included in and excluded from the sampling frame and (ii) NT and UN respondents. It also explores whether these differences lead to under-coverage bias and evaluates the impact of current post-adjustment strategies on the total under-coverage bias as well as on its two components separately.