IDEAS home Printed from https://ideas.repec.org/a/sae/pubfin/v14y1986i2p199-208.html
   My bibliography  Save this article

Income Averaging Benefits From Income Growth: the Gradual Elimination of an Inequity

Author

Listed:
  • Michael H. Morris

    (University of Notre Dame)

  • Bill McDonald

    (University of Notre Dame)

Abstract

Previous research of the income averaging provision has suggested that individ-uals outside the targeted population are eligible for averaging and that the provision has introduced new sources of inequity. This study investigates the tax savings to the unintended population over the last several years and finds that the inequity has effectively been eliminated. The results demonstrate that recent changes to the tax rate structure have reduced the tax savings to those eligible to income average. In addition, income averaging eligibility through income growth is much more difficult to achieve under a recent change in the averaging provisions.

Suggested Citation

  • Michael H. Morris & Bill McDonald, 1986. "Income Averaging Benefits From Income Growth: the Gradual Elimination of an Inequity," Public Finance Review, , vol. 14(2), pages 199-208, April.
    • Handle: RePEc:sae:pubfin:v:14:y:1986:i:2:p:199-208
    DOI: 10.1177/109114218601400205
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/109114218601400205
    Download Restriction: no
    File URL: https://libkey.io/10.1177/109114218601400205?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
    ---><---

    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:sae:pubfin:v:14:y:1986:i:2:p:199-208. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: SAGE Publications (email available below). General contact details of provider: .

    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.