In the earlier article (Kay and Morris, 1979), we examined the effects of the 1979 budget on distribution and incentives by looking at the tax system as a whole in terms of a 'tax credit' and a marginal tax rate. Among equal yield systems, the higher the tax credit and the higher the marginal rate, the greater the progressivity of the tax system and the size of disincentives to work. In this note we update this analysis by looking at the effect of the 1980 Budget.
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