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Income Taxation and the Accounting Period : A Simulation Analysis

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  • Creedy, J

Abstract

This paper uses a lifetime income simulation model to examine the effects on inequality and progressivity of extending the time period over which income is measured. The income tax schedule typically displays increasing marginal rates, and there is a substantial amount of relative income mobility, along with a systematic variation in average incomes over the life cycle of the cohort.

Suggested Citation

  • Creedy, J, 1997. "Income Taxation and the Accounting Period : A Simulation Analysis," Department of Economics - Working Papers Series 556, The University of Melbourne.
  • Handle: RePEc:mlb:wpaper:556
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    References listed on IDEAS

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    More about this item

    Keywords

    STATISTICAL ANALYSIS; INCOME; TAXATION;

    JEL classification:

    • C15 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Statistical Simulation Methods: General
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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