The relationship between national income and health : a new measure applied to Bangkok

The importance of good health of a population is crucial when determining social welfare. A new health-adjusted national income indicator that explores the relationships between economic growth, health and social welfare in Bangkok, Thailand from 1975 to 1999 is applied. This new approach to social welfare analysis is based on normative social choice theory, cost–benefit and systems analysis and is called (new)3 welfare economics. This paper argues that traditional measures of welfare, such as national income, fail to reflect accurately the impact of health on social welfare.

Cigarette smoking is negatively associated with family average income among urban and rural men in regional Mainland China

Socio-economic status (SES) has a strong influence on cigarette smoking behaviour. However, as a more sensitive and realistic index of SES, family average income (FAI) has little studied regarding its association with smoking. With a response rate of 90.1%, a cross-sectional study was conducted among randomly selected urban-rural participants (n  = 29,353) between October of 2000 and March of 2001 in Nanjing, China. The proportion of male participants who were current smokers was 54.7%; for females it was 2.2%. After adjustment for possible confounding variables (area of residence, age, education, occupation) males in the middle (OR 0.76; 95% CI 0.69–0.84) and higher (OR 0.64; 95% CI 0.57–0.71) FAI tertiles had lower odds of being smokers than did males in the lower FAI tertile. There were no differences by FAI category in the odds of being an ex-smoker. Therefore, current smoking among adult males is inversely associated with family average income in a regional Chinese population. FAI may inform the targeting of campaigns or other initiatives, particularly in populations where material prosperity is low in some social groups.

Public finance and income redistribution in interwar Australia: towards a class analysis

In this paper I focus on a neglected aspect of Australian political history, the extent to which Australian governments actually redistributed income. The German sociologist Rudolf Goldscheid argued that 'the budget is the skeleton of the state stripped of all misleading ideologies'. In Australia a party that claimed to represent lower income earners, the Labor Party, was a major political force, but did Labor actually make a difference to the distribution of income across social classes, or did Labor's rhetoric of equity merely serve to incorporate workers into the capitalist system? A quantitative approach to the political history of labour may enable us to escape both nostalgia for old labourism (which the Howard years have encouraged) and a simple and undifferentiated rejection of labourism as a reformist agent of social integration.

This paper incorporates some material from a 2005 paper that examined overall expenditure patterns and taxation patterns across the states and Commonwealth from 1910 to 1940 but it goes beyond the aggregate approach of this paper to consider the extent which the varying patterns of taxation and public expenditure across Australia impacted on different social classes during the 1930s. It is very much a preliminary analysis based on existing compilations of taxation statistics. It is a static analysis and does not consider if nominally redistributive taxation and expenditure patterns might be rendered ineffective by consequent interstate migration.

Family average income and diagnosed Type 2 diabetes in urban and rural residents in regional mainland China.

Aims: To explore the relationship between family average income (FAI; an index of socio-economic status) and Type 2 diabetes in a region of mainland China. Methods: Population-based cross-sectional study, conducted between October 2000 and March 2001 in administrative villages (n = 45) randomly selected from three urban districts and two rural counties of NanJing municipality, mainland China, with a regional population of 5.6 million. Participants were all local residents aged ≥ 35 years old (n = 29 340); 67.7% from urban areas, 32.3% from rural areas, 49.8% male and 50.2% female. Results: The response rate of eligible participants was 90.1%. The overall prevalence of self-reported Type 2 diabetes was 1.9%. After adjustment for possible confounding variables (age, gender, area of residence, body mass index, educational level, smoking status, occupational and leisure-time physical activity), participants in the higher and middle FAI categories were more than twice as likely to have Type 2 diabetes as those in the lower FAI category. Conclusions: The prevalence of Type 2 diabetes is positively related to socio-economic status (indexed by FAI) in Chinese at the population level. After controlling for potential confounding factors, people in higher socio-economic status groups are more likely to have Type 2 diabetes. These associations are consistent with other effects of epidemiological transition and identify a need for preventive initiatives.

Family average income and body mass index above the healthy weight range among urban and rural resicents in regional Mainland China

Objective: To explore the relationship between family average income (FAI; an index of socio-economic status) and body mass index (BMI; a widely used, inexpensive indicator of weight status) above the healthy weight range in a region of Mainland China. Design: Population-based cross-sectional study, conducted between October 1999 and March 2000 on a sample of regular local residents aged 35 years or older who were selected by random cluster sampling. Setting: Forty-five administrative villages selected from three urban districts and two rural counties of Nanjing municipality, Mainland China, with a regional population of 5.6 million. Subjects: In total, 29 340 subjects participated; 67.7% from urban and 32.3% from rural areas; 49.8% male and 50.2% female. The response rate among eligible participants was 90.1%. Results: The proportion of participants classified as overweight was 30.5%, while 7.8% were identified as obese. After adjusting for possible confounding variables (age, gender, area of residence, educational level, occupational and leisure-time physical activity, daily vegetable consumption and frequency of red meat intake), urban participants were more likely to be overweight or obese relative to their rural counterparts, more women than men were obese, and participants in the lowest FAI tertile were the least likely to be above the healthy weight range. Conclusions: The proportion of adults with BMI above the healthy weight range was positively related to having a higher socio-economic status (indexed by FAI) in a regional Chinese population.

Income security of international students in Australia

Growth in the number of international students studying in English language countries has slowed in recent years and this development has generated extended debate amongst university managers and policy makers. In these discussions much attention has focussed on whether the slow down is to be explained by currency realignments, visa requirements, the quality of education, or the increasing competitiveness of the international education market. But what has attracted little attention is the fact that when parents and students choose in which country they will purchase a foreign education their choice is commonly influenced by the level of security that is perceived to characterise the range of options. What security means can take many forms and in this paper we focus on income security. Drawing on interview data from 9 Australian universities, we clarify the sources of international student income, the extent to which these students experience income security/insecurity, how they cope with income difficulties and/or ensure finances do not become a serious problem, and whether the nature of the information provided by governments and universities helps explain the extent of income insecurity manifest amongst international students in Australia. We argue that a significant proportion of international students studying in Australia do experience income insecurity and suggest that for both moral and economic reasons the government and the university sector should pay increased attention to this aspect of student need.

Income tax test, materials & essential cases

A comprehensive cases and materials book intended for commerce or law students undertaking semester-length courses in Australian income tax law.

Concise income tax

This is a thorough yet concise examination of the most significant areas of taxation law. Cassidy identifies the key elements underlying the statutory provisions, uses a plain English writing style, and a simple, clear format. The text discusses the relevant provisions of the Income Tax Assessment Act 1997.

Income taxation commentary and materials

The formula of this established text remains the same in this new edition. The last section (entities and international) has been expanded along the lines of the first and second editions with discrete chapters to replace the amalgamated chapters for 'international' and 'entities'.

Concise income tax

Major changes have been made to a number of aspects of Tax Administration, such as the taxation penalty regimes, methods of lodging tax returns and types of Rulings issued by the ATO.

Wellbeing of Australians : income security

The Australian Unity Wellbeing Index monitors the subjective wellbeing of the Australian population. Our first survey was conducted in April 2001 and this report concerns the 15th survey, undertaken in May 2006. Our previous survey had been conducted seven months earlier in October 2005. This intervening period contained a number of significant events. The first Australian terrorist threat was marked by the arrest of people in Sydney and Melbourne alleged to be plotting an attack. In December rioting took place in Sydney between Muslim and non-Muslim youths, but whether this was due more to religious differences or a ‘turf-war’ is unclear. Then, in May 2005, the new Industrial Relations legislation came into force. Each survey involves a telephone interview with a new sample of 2,000 Australians, selected to represent the national population geographic distribution. These surveys comprise the Personal Wellbeing Index, which measures people’s satisfaction with their own lives, and the National Wellbeing Index, which measures how satisfied people are with life in Australia. Other items include a standard set of demographic questions and other survey-specific questions. The specific topic for Survey 15 is the extent to which people feel that their source of income is secure.

Concise income tax

The fourth edition of this standard text on taxation law continues to provide a comprehensive, yet succinct, examination of the most important areas of income taxation law. Almost every chapter in the book has had to be updated to reflect recent legislative amendments and judicial determinations including the changes to tax administration, particularly with regard to non-ruling ATO advice, rulings, and amended assessments; the controversial promoter penalty provisions which were introduced to deter the promotion of tax avoidance schemes; the new category of taxpayers, "temporary residents," who enjoy many of the benefits of non-residents; the significant expansion of the allowable expenses for capital gains purposes which has arisen as a result of changes to the cost base; the limiting of the deductibility of losses and outgoings pertaining to certain illegal activities; and the increase in the types of expenses that may be deducted under the "blackhole" provisions in Div 40-I.