HARDING, ANN; VU, QUOC NGU; PAYNE, ALICIA; PERCIVAL, RICHARD - In: The Economic Record 85 (2009) 271, pp. 449-461
This article reviews trends in effective marginal tax rates (EMTRs) from 1996-1997 to 2006-2007 for working-age Australians. Although sweeping income tax cuts reduced effective tax rates for many taxpayers, the extension of income-tested welfare payments and tax concessions worked in the...