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Effective Marginal Tax Rates in Australia

Author

Listed:
  • Campbell, H. F.

    (University of Queensland)

  • Bond, K. A.

    (Cambridge University)

Abstract

The households included in the l988-89 ABS Household Expenditure Survey were grouped according to size, degree of labour force participation, and weekly household private income. Households at similar levels of income were then compared to determine the effect on disposable income of a small increase in labour market earnings, resulting in higher taxes paid and lower benefits received. A wide range of direct and indirect taxes and direct and indirect benefits was included in the calculation. Effective marginal tax rates were calculated as the ratio of increased taxes plus reduced benefits to the postulated increase in earnings. Effective marginal tax rates were found to be generally higher for households in the bottom half of the household disposable income distribution than in the top half.

Suggested Citation

  • Campbell, H. F. & Bond, K. A., 1997. "Effective Marginal Tax Rates in Australia," Economic Analysis and Policy, Elsevier, vol. 27(2), pages 151-158, September.
    • Handle: RePEc:eee:ecanpo:v:27:y:1997:i:2:p:151-158
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    Cited by:

    1. Elizabeth Manning, 2021. "Effective Marginal Tax or Benefit? The Medicare Levy and Australian Defence Personnel," Economic Papers, The Economic Society of Australia, vol. 40(2), pages 167-172, June.

    More about this item

    Keywords

    Tax; Taxes;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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