Analyzing redistribution policies : a study using Australian data

목차 (Table of Contents)

• CONTENTS
• Preface = ⅸ
• 1 Introduction = 1
• 1.1 Aims of the study and major contributions = 1
• 1.2 An overview of the Australian tax system = 3
• 1.3 An overview of the Australian social security system = 6
• 1.4 Scope and limitations = 8
• 1.5 Framework for analysis = 9
• Part I Conceptual issues in the measurement of income distribution
• 2 Income-recipient units and their differing needs = 15
• 2.1 Individual as the income unit = 16
• 2.2 The family = 17
• 2.3 The household = 19
• 2.4 Population coverage by different income-recipient units = 20
• 2.5 Differing needs of recipient units = 22
• 2.6 Household-equivalence scales = 26
• 2.7 Summary of conclusion = 31
• 3 Income concept in the analysis of income distribution = 32
• 3.1 Problems associated with the income concept used in the present study = 32
• 3.2 Value of home production = 34
• 3.3 Fringe benefits = 38
• 3.4 Imputed rent = 39
• 3.5 Capital gains = 40
• 3.6 Household net-worth adjustment = 43
• 3.7 The time period of measurement = 48
• 3.8 Voluntary leisure = 51
• 3.9 Some comments = 54
• Part II Measures of income inequality, redistribution, and equity
• 4 On the measurement of income inequality = 57
• 4.2 Equity and welfare economics = 58
• 4.2 The Lorenz curve and social welfare = 59
• 4.3 The Gini index and its variants = 63
• 4.4 Additive-separable inequality measures ／ : / a brief review = 65
• 4.5 Normative measures of income inequality = 68
• 4.6 Estimation of inequality measures from grouped data = 70
• 4.7 Conclusion = 71
• 5 Measures of redistribution and equity = 72
• 5.1 Axioms of tax progressivity and the redistributive effect of taxes = 73
• 5.2 Ranking of tax systems = 76
• 5.3 A criterion for evaluating alternative measures of tax progressivity = 77
• 5.4 Evaluation of measures of tax progressivity = 78
• 5.5 Derivation of a new measure of tax progressivity = 80
• 5.6 Measures of horizontal and vertical equity = 82
• 5.7 An example = 84
• Appendix ／ : / proof of Lemma 5.1 = 86
• Part III Distribution and redistribution of income
• 6 Distribution of income in Australia = 89
• 6.1 Household income in Australia = 90
• 6.2 Functional distribution of income by income ranges = 92
• 6.3 Income inequality by factor components = 93
• 6.4 Inequality of household income and expenditure = 97
• 6.5 An international comparison of household income distribution = 100
• 6.6 Children and adults in the income distribution = 102
• 6.7 Inequality of household income distribution, adjusted for size and composition = 105
• 6.8 Individual income distribution = 109
• 6.9 Summary of conclusions = 112
• 7 Tax rates and government benefit rates by income ranges = 116
• 7.1 Tax incidence assumptions = 116
• 7.2 Effective personal income-tax rates by income ranges = 118
• 7.3 Relative tax burden of personal income tax for various quintiles = 120
• 7.4 Property taxes by income ranges = 120
• 7.5 Effective government benefits by income ranges = 124
• 7.6 Relative benefit index for various government benefits = 126
• 7.7 Summary of findings = 128
• 8 Effects of taxes and cash benefits on equity = 130
• 8.1 Estimates of horizontal and vertical equity for personal income tax = 131
• 8.2 Progressivity of property taxes = 133
• 8.3 Progressivity of various government cash benefits = 134
• 8.4 Combined redistributive effect of taxes and benefits = 135
• 8.5 Redistributive effects of various cash benefits = 138
• 8.6 Summary of conclusions = 139
• 9 Redistribution of income within and between socioeconomic and demographic groups = 141
• 9.1 Sex of household head = 141
• 9.2 Age of household head = 144
• 9.3 Employment status of household head = 147
• 9.4 The geographical location ／ : / urban and rural households = 148
• 9.5 Matital status of household head = 150
• 9.6 Classification by states and territories = 153
• 9.7 Income inequality by predominant source of income = 155
• 9.8 Period of residence of household head = 158
• 9.9 Country of birth of household head = 160
• 9.10 Household size and composition = 162
• 9.11 Summary of conclusions = 167
• 10 Progressivity of sales tax on individual expenditure items = 171
• 10.1 The index of progressivity (or regressivity) used = 172
• 10.2 The appropriate basis for measuring progressivity = 1721
• 10.3 The tax-incidence assumptions = 173
• 10.4 Interpretation of the results and policy implications = 186
• 10.5 Some further comments on the results = 191
• 10.6 Concluding remarks = 192
• Part IV Welfare and poverty
• 11 Distribution of welfare in Australia = 195
• 11.1 Sen's Axiomatic approach to measuring welfare = 196
• 11.2 An alternative approach to measuring welfare = 197
• 11.3 Numerical estimates of social welfare = 202
• 11.4 Welfare by factor components = 204
• 11.5 Analysis of welfare disparity between the sexes in Australia = 210
• 11.6 Disaggregation of aggregate welfare according to socioeconomic and demographic characteristics of household = 216
• 11.7 Conclusions = 220
• 12 Optimal negative income taxation, when individuals feel envious = 222
• 12.1 Optimal taxation ／ : / a brief review = 223
• 12.2 A work-leisure choice model = 224
• 12.3 Numerical estimates of optimum tax rates ／ : / utilitarian case = 229
• 12.4 A generalized maxi-min criterion = 232
• 12.5 Numerical estimates of optimal tax rates with a generalized maxi-min objective = 235
• 12.6 Conclusions = 237
• 13 The impact of taxes and cash benefits on poverty = 239
• 13.1 Specification of the poverty line = 239
• 13.2 A probabilistic approach to measuring poverty = 240
• 13.3 The poverty line used = 242
• 13.4 Measures of poverty used = 243
• 13.5 Numerical results of various poverty measures = 244
• 13.6 A breakdown of aggregate poverty according to the socioeconomic and demographic characteristics of households = 247
• 13.7 Summary of policy conclusions = 257
• Appendix Data Sources and their accuracy = 259
• A.1 The Survey of Consumer Finances and Expenditures, 1966-8 = 260
• A.2 Income surveys, 1968-9, 1973-4, and 1978-9 = 262
• A.3 Household Expenditure Survey, 1975-6 = 263
• A.4 Conclusions = 266
• Notes = 267
• References = 275
• Author index = 289
• Subject index = 292