Income Taxation and the Accounting Period: A Simulation Analysis

John Creedy

No 556, Department of Economics - Working Papers Series from The University of Melbourne

Abstract: This paper uses a lifetime income simulation model to examine the effects on inequality and progressivity of extending the time period over which income is measured. The income tax schedule typically displays increasing marginal rates, and there is a substantial amount of relative income mobility, along with a systematic variation in average incomes over the life cycle of the cohort.

Keywords: STATISTICAL ANALYSIS; INCOME; TAXATION (search for similar items in EconPapers)
JEL-codes: C15 D31 H24 (search for similar items in EconPapers)
Pages: 27 pages
Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:mlb:wpaper:556

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