Income Taxation and the Accounting Period : A Simulation Analysis
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.
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|Date of creation:||1997|
|Contact details of provider:|| Postal: Department of Economics, The University of Melbourne, 4th Floor, FBE Building, Level 4, 111 Barry Street. Victoria, 3010, Australia|
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Web page: http://fbe.unimelb.edu.au/economics
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