Personal income taxation and the incentive to work

Roden, Julie. (1991). Personal income taxation and the incentive to work Honours Thesis, School of Economics, The University of Queensland.

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Author Roden, Julie.
Thesis Title Personal income taxation and the incentive to work
School, Centre or Institute School of Economics
Institution The University of Queensland
Publication date 1991
Thesis type Honours Thesis
Language eng
Subjects 14 Economics
Formatted abstract
The progressive personal income tax is the most productive revenue source in the Australian taxation system. It is argued by some commentators that so large an exaction acts as a deterrent to the achievement of maximum efficiency and growth in the Australian economy. Tax reform is thus proposed. This study considers one of the principal arguments put forward in support of such recommendations - the so-called negative impact of income taxation -on the incentive to work and actual work effort or labour supply. Empirical work in the form of a survey was undertaken to clarify some associated issues.

Document type: Thesis
Collection: UQ Theses (non-RHD) - UQ staff and students only
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Created: Mon, 06 Dec 2010, 12:57:51 EST by Ning Jing on behalf of The University of Queensland Library