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Tax Progressivity in Australia: Facts, Measurements and Estimates †
Economic Record ( IF 1.034 ) Pub Date : 2020-12-13 , DOI: 10.1111/1475-4932.12578
Chung Tran 1 , Nabeeh Zakariyya 1
Affiliation  

We study the progressivity of Australia's personal income tax system after the introduction of a New Tax System (Goods and Services Tax) Act 1999. We use two data sets: administrative data from Australian Tax Office (ATO) 2004-16 and survey data from the Household Income and Labour Dynamics in Australia (HILDA) survey 2001-16. We first document the distributions of income and tax liabilities, properties of the joint distributions of taxes paid and income, and discuss how taxes are varied across households and over time. We next provide estimates of tax progressivity using two approaches: one based on tax liability progression and one based on tax liability distribution relative to income distribution. The result obtained from the tax progression approach implies a significant decline in the average level of tax progressivity since 2004. Meanwhile, the result obtained from the tax distribution approach indicates a tax progressivity cycle with a modest decline up to 2006, then a sharp increase until 2010, and a slight decline thereafter. The personal income tax cuts for all taxpayers in early 2000s and the introduction of tax offset for low income earners (LITO) are main driving forces. Moreover, the evolution of income distribution and its interactions with bracket creep strongly affect the overall progressivity level of Australia's income tax system. Hence, our findings provide new insights into the dynamics of income growth and tax progressivity, which has implications for tax policy debates in Australia.

中文翻译:

澳大利亚的税收累进:事实、衡量和估计 †

我们研究了 1999 年新税收制度(商品和服务税)法案出台后澳大利亚个人所得税制度的累进性。我们使用了两个数据集:澳大利亚税务局 (ATO) 2004-16 的行政数据和来自澳大利亚税务局的调查数据。澳大利亚家庭收入和劳动力动态 (HILDA) 调查 2001-16。我们首先记录收入和纳税义务的分布、已缴纳的税款和收入的联合分布的特性,并讨论税收如何随家庭和时间变化。接下来,我们使用两种方法估计税收累进性:一种基于纳税义务累进,另一种基于与收入分配相关的纳税义务分布。税收累进法得出的结果意味着自 2004 年以来税收累进的平均水平显着下降。同时,税收分配法的结果表明,税收累进周期从2006年开始小幅下降,到2010年急剧上升,之后略有下降。2000 年代初对所有纳税人的个人所得税减免和低收入者税收抵免(LITO)的引入是主要驱动力。此外,收入分配的演变及其与括号蠕变的相互作用强烈影响澳大利亚所得税制度的整体累进水平。因此,我们的研究结果为收入增长和税收累进的动态提供了新的见解,这对澳大利亚的税收政策辩论有影响。之后略有下降。2000 年代初对所有纳税人的个人所得税减免和低收入者税收抵免(LITO)的引入是主要驱动力。此外,收入分配的演变及其与括号蠕变的相互作用强烈影响澳大利亚所得税制度的整体累进水平。因此,我们的研究结果为收入增长和税收累进的动态提供了新的见解,这对澳大利亚的税收政策辩论有影响。之后略有下降。2000 年代初对所有纳税人的个人所得税减免和低收入者税收抵免(LITO)的引入是主要驱动力。此外,收入分配的演变及其与括号蠕变的相互作用强烈影响澳大利亚所得税制度的整体累进水平。因此,我们的研究结果为收入增长和税收累进的动态提供了新的见解,这对澳大利亚的税收政策辩论有影响。s 所得税制度。因此,我们的研究结果为收入增长和税收累进的动态提供了新的见解,这对澳大利亚的税收政策辩论有影响。s 所得税制度。因此,我们的研究结果为收入增长和税收累进的动态提供了新的见解,这对澳大利亚的税收政策辩论有影响。
更新日期:2020-12-13
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