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Progressivity of the Commonwealth Personal Income Tax, 1917–1997
Author(s) -
Smith Julie P.
Publication year - 2001
Publication title -
australian economic review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.308
H-Index - 29
eISSN - 1467-8462
pISSN - 0004-9018
DOI - 10.1111/1467-8462.00195
Subject(s) - economics , commonwealth , state income tax , legislature , personal income tax , income tax , ad valorem tax , double taxation , action (physics) , labour economics , indirect tax , public economics , personal income , tax reform , gross income , macroeconomics , political science , law , physics , quantum mechanics
This article assesses changes in personal income tax progressivity since 1916–17. Before World War II, legislative action changed tax progressivity; after, declines mainly reflected tax policy inertia.