Tax reform : a different view | Macquarie University ResearchOnline

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Title: Tax reform : a different view
Related: Economic papers, Vol. 26, No. 2, p.128-146
Publisher: Economic Society of Australia
Date: 2007
FoR/RFCD Code(s): 140200 Applied Economics
Author/Creator: Kingston, Geoffrey
Description: The mainstream view of tax reformers in Australia is that dropping our top personal tax rate closer to our corporate rate is the best way to use persistent budget surpluses in order to promote national prosperity. Yet the international evidence suggests that dropping our corporate rate would be more effective in lifting output and wages. Prominent tax reformers have tended to go along with recent measures that will shield the elderly from most direct taxation. Further down the track, however, questions will arise about whether the young are bearing an inordinate share of the tax burden.
Description: 19 page(s)
Subject Keyword: 140200 Applied Economics
Subject Keyword: tax reform
Subject Keyword: alignment proposal
Subject Keyword: inverse elasticities rule
Subject Keyword: consumption tax benchmark
Resource Type: journal article
Organisation: Macquarie University. Dept. of Economics

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