Skip navigation
Skip navigation

Why an earned income tax credit program is a mistake for Australia

Apps, Patricia

Description

This paper analyses the implications for labour supply, saving and income distribution, of a proposed policy program involving the introduction of an Earned Income Tax Credit (EITC) program. The paper evaluates the program as a step towards a simple negative income tax with a flat rate on income below the current top rate. The study derives first the implications for the marginal and average tax rates on primary and secondary earners in the Australian tax system, and then shows that the...[Show more]

CollectionsANU Research Publications
Date published: 2001
Type: Working/Technical Paper
URI: http://hdl.handle.net/1885/40203
http://digitalcollections.anu.edu.au/handle/1885/40203

Download

File Description SizeFormat Image
DP431.pdf256.39 kBAdobe PDFThumbnail


Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  23 August 2018/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator