Personal Income Tax Deductions in Australia, 79/1978–1990/91

Jonathan Baldry

The Economic Record, 1994, vol. 70, issue 211, 424-433

Abstract: An analysis of deductions claimed against personal income tax in Australia over the period 1978/79–1990/91 indicates that the level of claims is positively related to both the marginal tax rate facing the taxpayer and to the taxpayer's net income. However, only a small part of the large increase in deductions claimed can be explained by these factors. An exogenous trend indicates an increased ‘taste’ for deductions. Evidence for this is a high correlation between deductions claimed and the proportion of taxpayers who submit their returns via a tax agent

Date: 1994
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https://doi.org/10.1111/j.1475-4932.1994.tb01860.x

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Persistent link: https://EconPapers.repec.org/RePEc:bla:ecorec:v:70:y:1994:i:211:p:424-433

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