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A comment on proposals to abolish the tax free threshold

Published on 01 Oct 97 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper discusses the pros and cons of proposals, by some, to abolish the tax free threshold. The discussion takes in the broader context of reform of the income tax rate scale and the relationship between the taxation and social security systems. The distributional impact of two proposals is modelled.

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Peter DAVIDSON
- Current at 19 November 2004
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