Evaluating Income Tax Changes and the Choice of Income Measures

John Creedy

No 577, Department of Economics - Working Papers Series from The University of Melbourne

Abstract: This paper discusses some of the issues raised by comparisons involving different time periods and population groups. It does not examine the effects of using alternative accounting periods for tax assessment purposes, but considers the possible effects on inequality and progressivity of evaluating income tax structures using different time periods.

Keywords: INCOME; TAXATION (search for similar items in EconPapers)
JEL-codes: H2 H22 H24 (search for similar items in EconPapers)
Pages: 24 pages
Date: 1997
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:mlb:wpaper:577

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