Pages tagged by "taxation"

Tax progressivity in Australia: Facts, measurements and estimates

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...

On the marginal excess burden of taxation in an overlapping generations model

We quantify marginal excess burden, defined as the change in deadweight loss for an additional dollar of tax revenue, for different taxes. We use a...

The Petroleum Resource Rent Tax: overview of primary documents and literature leading to the 1987 legislation

Newly available archival documents give insight into the Hawke Government (1983-1991) political and consultative processes, which resulted in the...

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