Taxation, Labour Supply and Saving

Centre for Economic Policy Research

In recent years, the US, UK and Australia have lowered tax rates on high incomes and expanded tax credits and family transfer payments that are withdrawn on the joint income of a couple. This paper presents a case study that examines the impact of reforms of this kind on the structure of tax rates on incomes in Australia.

Patricia Apps, Ray Rees

Employment, Industrial Relations & Training , Taxation Posted: 2009-01-06