Effective marginal tax rates in Australia

Campbell, H. F. and Bond, K. A. (1997) Effective marginal tax rates in Australia. Economic Analysis and Policy, 27 2: 151-158.

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Author Campbell, H. F.
Bond, K. A.
Title Effective marginal tax rates in Australia
Journal name Economic Analysis and Policy   Check publisher's open access policy
ISSN 0313-5926
Publication date 1997
Sub-type Article (original research)
Open Access Status File (Publisher version)
Volume 27
Issue 2
Start page 151
End page 158
Total pages 8
Place of publication Brisbane, Australia
Publisher Economic Society of Australia
Language eng
Abstract The households included in the 1988-89 ABS Household Expenditure Survey were grouped according to size, degree of labour force participation, and weekly household private income. Households at similar levels of income were then compared to determine the effect on disposable income of a small increase in labour market earnings, resulting in higher taxes paid and lower benefits received. A wide range of direct and indirect taxes and direct and indirect benefits was included in the calculation. Effective marginal tax rates were calculated as the ratio of increased taxes plus reduced benefits to the postulated increase in earnings. Effective marginal tax rates were found to be generally higher for households in the bottom half of the household disposable income distribution than in the top half.
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status UQ

Document type: Journal Article
Sub-type: Article (original research)
Collection: School of Economics Publications
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Created: Tue, 25 Jun 2013, 14:47:42 EST by Harry Campbell on behalf of School of Economics