IDEAS home Printed from https://ideas.repec.org/a/bla/ecorec/v70y1994i211p424-433.html

Personal Income Tax Deductions in Australia, 79/1978–1990/91

Author

Listed:
  • JONATHAN BALDRY

Abstract

An analysis of deductions claimed against personal income tax in Australia over the period 1978/79–1990/91 indicates that the level of claims is positively related to both the marginal tax rate facing the taxpayer and to the taxpayer's net income. However, only a small part of the large increase in deductions claimed can be explained by these factors. An exogenous trend indicates an increased ‘taste’ for deductions. Evidence for this is a high correlation between deductions claimed and the proportion of taxpayers who submit their returns via a tax agent

Suggested Citation

  • Jonathan Baldry, 1994. "Personal Income Tax Deductions in Australia, 79/1978–1990/91," The Economic Record, The Economic Society of Australia, vol. 70(211), pages 424-433, December.
    • Handle: RePEc:bla:ecorec:v:70:y:1994:i:211:p:424-433
    DOI: 10.1111/j.1475-4932.1994.tb01860.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1475-4932.1994.tb01860.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1475-4932.1994.tb01860.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Deaton,Angus & Muellbauer,John, 1980. "Economics and Consumer Behavior," Cambridge Books, Cambridge University Press, number 9780521296762, January.
    2. J. Pope & R. Fayle, 1990. "The Compliance Costs Personal Income Taxation in Australia 1968/87: Empirical results," Economics Discussion / Working Papers 90-06, The University of Western Australia, Department of Economics.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Omaira Dayana Velázquez Mantilla, Mauricio Alejandro Mateus Tovar Nelson Manolo Chávez Munoz, 2011. "Cambios estructurales en la participación laboral en Colombia desde 1984 - 2008: un análisis econométrico del mercado laboral urbano para la generación de políticas de empleo," Revista CIFE, Universidad Santo Tomás.
    2. Tabuga, Aubrey D., 2007. "International Remittances and Household Expenditures: the Philippine Case," Discussion Papers DP 2007-18, Philippine Institute for Development Studies.
    3. Teklewold, Hailemariam, 2011. "Farming or burning? shadow prices and farmer’s impatience on the allocation of multi-purpose resource in the mixed farming system of Ethiopia," 2011 International Congress, August 30-September 2, 2011, Zurich, Switzerland 116080, European Association of Agricultural Economists.
    4. Pellegrini, Andrea & Rose, John Matthew, 2025. "On allowing endogenous minimum consumption bounds in the multiple discrete continuous choice model: An application to expenditure patterns," Transportation Research Part A: Policy and Practice, Elsevier, vol. 193(C).
    5. Herwig Immervoll & Cathal O’Donoghue & Jules Linden & Denisa Sologon, 2023. "Who pays for higher carbon prices?: Illustration for Lithuania and a research agenda," OECD Social, Employment and Migration Working Papers 283, OECD Publishing.
    6. J. K. Pappalardo, 2022. "Economics of Consumer Protection: Contributions and Challenges in Estimating Consumer Injury and Evaluating Consumer Protection Policy," Journal of Consumer Policy, Springer, vol. 45(2), pages 201-238, June.
    7. Rajeev K. Goel & Shoji Haruna, 2021. "Unmasking the demand for masks: Analytics of mandating coronavirus masks," Metroeconomica, Wiley Blackwell, vol. 72(3), pages 580-591, July.
    8. Angela Daley & Thesia I. Garner & Shelley Phipps & Eva Sierminska, 2020. "Differences across Place and Time in Household Expenditure Patterns: Implications for the Estimation of Equivalence Scales," Economic Working Papers 520, Bureau of Labor Statistics.
    9. Kaus, Wolfhard, 2013. "Beyond Engel's law - A cross-country analysis," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 47(C), pages 118-134.
    10. Leslie Reinhorn, 2012. "Optimal taxation with monopolistic competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(2), pages 216-236, April.
    11. Gregory J. WERDEN, 1997. "Simulating The Effects Of Differentiated Products Mergers: A Practitioners' Guide," Department of Resource Economics Regional Research Project 967, University of Massachusetts.
    12. Min, Shi & Wang, Xiaobing & Yu, Xiaohua, 2021. "Does dietary knowledge affect household food waste in the developing economy of China?," Food Policy, Elsevier, vol. 98(C).
    13. T.R.L. Fry & R.D. Brooks & Br. Comley & J. Zhang, 1993. "Economic Motivations for Limited Dependent and Qualitative Variable Models," The Economic Record, The Economic Society of Australia, vol. 69(2), pages 193-205, June.
    14. Lee, Jonq-Ying & Brown, Mark G. & Schwartz, Brooke, 1986. "The Demand For National Brand And Private Label Frozen Concentrated Orange Juice: A Switching Regression Analysis," Western Journal of Agricultural Economics, Western Agricultural Economics Association, vol. 11(01), pages 1-7, July.
    15. Olivier Bargain & Olivier Donni, 2012. "Targeting and child poverty," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 39(4), pages 783-808, October.
    16. Henry Penikas & Alina Savelyeva, 2013. "Researching and forecasting aggregated consumers’ perception of imported food: Russia and Brazil case studies (1992–2020)," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 32(4), pages 45-70.
    17. Marie-Estelle Binet, 2013. "The Linear Expenditure System and the Demand for Municipal Public Services: The Median Voter Specification Revisited," Urban Studies, Urban Studies Journal Limited, vol. 50(9), pages 1689-1703, July.
    18. Larochelle, Catherine & Katungi, Enid & Cheng, Zhen, 2016. "Household consumption and demand for bean in Uganda: Determinants and implications for nutrition security," 2016 Fifth International Conference, September 23-26, 2016, Addis Ababa, Ethiopia 246457, African Association of Agricultural Economists (AAAE).
    19. Arnade, Carlos & Davis, Christopher G., 2019. "Chickens, Feed Grains, or Both: The Mexican Market," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 51(2), pages 286-303, May.
    20. Taniguchi, Kiyoshi & Chern, Wen S., 2000. "Income Elasticity Of Rice Demand In Japan And Its Implications: Cross-Sectional Data Analysis," 2000 Annual meeting, July 30-August 2, Tampa, FL 21755, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ecorec:v:70:y:1994:i:211:p:424-433. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/esausea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.