Marginal tax rates

Effective Marginal and Average Tax Rates: An Italian Case Study

The Italian tax-benefit system, as many others, generates a number of marginal rates—the statutory tax rates and the implicit tax rates, determined by tax deductions… Read More ›

Budget Forum 2018: Tax Caps and Tax Cuts: Good for Australia?

Budget 2018-19 delivers tax rate cuts into the future that will seem attractive to many. But these tax cuts will benefit high income earners much… Read More ›

Does It Pay to Work? – The Case of a Single Parent with 4 Children

Despite some analysis from the media suggesting single parents might find being on welfare more attractive than working, more than half of sole parents in… Read More ›

We Need to Know more About Taxpayer Responses to Tax Changes: The New Zealand Perspective

Most people don’t like paying tax. Nor do people like paying more tax than they do currently. Recent global media attention has focused especially on… Read More ›

Zero Net Taxpayers: How Does Australia Compare?

This post is the third of a four-part series on the topic. The existence and the extent of “zero net taxpayers” is a reflection of… Read More ›

A Related Concept: Net Tax Thresholds

This post is the second of a four-part series on the topic. If we turn to the policy or academic literature, we find that in… Read More ›