Effective Tax Rates: Marginal, Average and Cumulative

C. Sampford
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C. Sampford: Griffith University, Nathan, QLD

Economic Analysis and Policy, 1991, vol. 21, issue 2, 211-226

Abstract: This paper argues that the effects of high EMTRs are not limited to the small number of workers whose last dollar of income falls within the well known high rates. Indeed all lower income earners face what are termed “cumulative effective tax rates” in excess of the current top marginal rate. This article will argue that most of the popular directions for tax reform tend to exacerbate the problem. Even those initiatives which are specifically designed to reduce effective marginal tax rates frequently merely shift the peaks of effective rates, leaving the averages unchanged for most.

Date: 1991
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