Should income splitting replace Australia's personal income tax?
Glenn Jones, Elizabeth Savage, Australian National University. Faculty of Economics, Australian National University. Research School of Social Sciences
Faculty of Economics & Commerce and Economics Program, Research School of Social Sciences, Australian National University, 1995 - 20 pages
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a(wf Australia AUSTRALIA'S PERSONAL INCOME Australian National University average gains average loss average NCG behaviourally consistent measure budget constraint calculate Cash Gains deciles of Data Dependent Spouse Rebate earner couples earner households efficiency impact Elizabeth Savage equity evaluate the probabilities excess burden Flavio Menezes gain for 5.1 Gains by deciles Glenn Jones horizontal inequality aversion household welfare husbands Ian Wilson INCOME SPLITTING REPLACE income tax system indirect utility function individual system inequality aversion parameter John Quiggin joint taxation Jones and Elizabeth Kid 5-9 dummy kinks labour supply measure of welfare non-labour income OECD optimisation error overall Parameter Estimate StdErr personal income tax pre-reform probit reform REPLACE AUSTRALIA'S PERSONAL scale order statistics Simon Grant single taxpayers social gain social welfare function SPLITTING REPLACE AUSTRALIA'S Table tax bands tax change tax increment tax rates tax unit threshold top decile vertical inequality aversion welfare change welfare ordering zero