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Effects of the Australian New Tax System on Income Tax and Benefits with and without Labour Supply Responses

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  • Guyonne Kalb
  • Hsein Kew
  • Rosanna Scutella

Abstract

This article uses the Melbourne Institute Tax and Transfer Simulator to examine the effects of changes to the social security and income tax system as introduced by the Australian New Tax System in July 2000. First this whole set of changes is studied, followed by a separate discussion of some of its components. From the results it is clear that the change in income tax rates and thresholds had the largest effect, because it affected a large proportion of the population whereas the changes to the benefit system were only relevant to smaller groups. Small labour supply responses are predicted to result from the reform, which lower the increase in expenditure (for singles the expectation is that the increase may even turn into a decrease) and lower the decrease in revenue. Overall, the labour supply responses are expected to reduce the cost of the reform. Copyright 2005 The University of Melbourne, Melbourne Institute of Applied Economic and Social Research.

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Bibliographic Info

Article provided by The University of Melbourne, Melbourne Institute of Applied Economic and Social Research in its journal The Australian Economic Review.

Volume (Year): 38 (2005)
Issue (Month): 2 (06)
Pages: 137-158

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Handle: RePEc:bla:ausecr:v:38:y:2005:i:2:p:137-158

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Cited by:
  1. Lixin Cai & Guyonne Kalb & Yi-Ping Tseng & Ha Vu, 2008. "The Effect of Financial Incentives on Labour Supply: Evidence for Lone Parents from Microsimulation and Quasi-Experimental Evaluation," Fiscal Studies, Institute for Fiscal Studies, vol. 29(2), pages 285-325, 06.
  2. Breunig, Robert & Cobb-Clark, Deborah A. & Gong, Xiaodong, 2005. "Improving the Modeling of Couples' Labour Supply," IZA Discussion Papers 1773, Institute for the Study of Labor (IZA).
  3. José M. Labeaga & Xisco Oliver & Amadéo Spadaro, 2005. "Discrete choice models of labour suppluy, behavioural microsimulation and the Spanish tax reform," PSE Working Papers halshs-00590836, HAL.

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