THE CHANGING BURDEN OF INCOME TAXATION ON WORKING FAMILIES IN AUSTRALIA

There is currently much discussion about the need for tax reform in Australia. A frequently mentioned concern is that working people (and working families in particular) are shouldering an increasing proportion of the taxes raised in Australia. This paper examines the changing incidence of income taxation on working families between 1981-82 and 1993-94, to see whether this burden has increased and whether it is falling more heavily on some groups than others. This analysis uses the unit record files from the 1982 and 1994 ABS income distribution surveys. The paper also analyses the likely impact of the family tax initiative introduced in January 1997, and the proposed rebate on income from savings, using STINMOD, NATSEM’s static microsimulation model.

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