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Extra Tax Resulting From Income Variation With Particular Reference To New Zealand

  • McArthur, A.T.G.
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    The extent by which expected tax payments are increased by income variance is discussed in the New Zealand setting. The cases of both normal and rectangular distributions of income are examined. The absolute magnitude of the expected extra tax for income fluctuation is lower than was expected. In Australia income variance may be higher but the more rapidly progressive tax rates of New Zealand mean that for a given mean income and standard deviation the extra tax in that country would be higher.

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    File URL: http://purl.umn.edu/22937
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    Article provided by Australian Agricultural and Resource Economics Society in its journal Australian Journal of Agricultural Economics.

    Volume (Year): 13 (1969)
    Issue (Month): 01 (June)
    Pages:

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    Handle: RePEc:ags:ajaeau:22937
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