Costing family unit taxation in Australia : with special reference to revenue, tax equity and labour supply

Hagan, Peter Julian. (1992). Costing family unit taxation in Australia : with special reference to revenue, tax equity and labour supply Honours Thesis, School of Economics, University of Queensland.

       
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Author Hagan, Peter Julian.
Thesis Title Costing family unit taxation in Australia : with special reference to revenue, tax equity and labour supply
School, Centre or Institute School of Economics
Institution University of Queensland
Publication date 1992
Thesis type Honours Thesis
Total pages 88
Language eng
Subjects 14 Economics
Formatted abstract This thesis provides estimates of the revenue impacts which would result from a shift in the tax unit, for personal income, from the individual to the family unit. The system costed is modelled on the French system - "the Quotient Familial". Simulation techniques are employed, using 1989-90 Australian Tax Office data, to measure the revenue response over a range of thresholds and marginal tax rates. Results of the tax simulations are combined with a model of labour force participation in order to measure the likely labour supply response. The results obtained are used to estimate the subsequent 'flow-on' effects, such as unemployment, resulting from the downward shift in labour supply and thus impacting on government revenue.

 
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Created: Wed, 24 Nov 2010, 14:29:06 EST by Muhammad Noman Ali on behalf of The University of Queensland Library