Research Paper No. 520

Poverty and Inequality Comparisons of Alternative Tax Structures.

by

John Creedy.

May 1996

Department of Economics. University of Melbourne. Parkville Victoria 3052 Australia

CONTENTS

I.       Introduction
II.      Some Simple Examples
III.    A Means-Tested Transfer System
IV.    Means-Testing Versus the Linear Tax
V.      Further Simulation Results
VI. Ces Utility Functions
VII.   Conclusions.

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