Marginal Tax Rates



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 ›

Effective Marginal and Average Tax Rates: An Italian Case Study

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 ›

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

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 ›

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

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 ›

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

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 ›

Zero Net Taxpayers: How Does Australia Compare?

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 ›

A Related Concept: Net Tax Thresholds

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