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Implications for tax revenue and the distribution of the tax burden of personal income tax reforms paper

Published on 01 Jan 87 by Australian Tax Research Foundation

This study was produced because of the authors' contention that lack of information at present available had inhibited public discussion on reform of the tax system. This problem is addressed by undertaking two particular types of quantitative analysis — the effects of specific changes on tax revenue and on the distribution of the personal tax burden.

Based on computer programmes produced by Professor Collins the study presents estimates of the revenue cost of rate scale reductions, the effect of rate scale changes on average taxpayer liabilities and similar information in relation to changes in tax thresholds. Other labels provide information on results of varying dependents' rebates and the introduction of State and Federal tax surcharges. A menu of income tax reductions available at a revenue cost of $200 million under the 1987-88 regime is provided and a comparison is made of the relative costs of flat and linear taxes.

Author profiles:


David Collins
David Collins was an Adjunct Professor in Economics, Macquarie University at the time of writing this paper.
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