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Empirical Essays in Taxation - Responses to the Australian Taxation System

Carter, Andrew

Description

This thesis contributes to the international literature on targeted tax incentives and taxpayer bunching. In Chapter 2, I introduce a new Australian Taxation Office (ATO) dataset that supported the empirical analysis in this thesis. The ATO Longitudinal Information Files (ALife) is administered and maintained by the ATO to enable more public-interest research on Australia's taxation and superannuation systems. It provides almost three decades of longitudinally linked individual-level tax...[Show more]

CollectionsOpen Access Theses
Date published: 2023
Type: Thesis (PhD)
URI: http://hdl.handle.net/1885/289895
DOI: 10.25911/44R5-W273

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