Paper Tax II 2014-10-28 (3).pdf (260.38 kB)
Recent trends in income redistribution in Australia: Can changes in the tax-benefit system account for the decline in redistribution?
journal contribution
posted on 2019-01-08, 14:43 authored by Nicolas Herault, Fran AzpitarteFran AzpitarteWe examine trends in the redistributive impact of the tax-beneÖt system in
Australia between 1994 and 2009 using a framework that allows us to separate the
contributions of taxes, beneÖts and taxes and beneÖts combined. Furthermore, we
identify the e§ect of tax-beneÖt policy reforms on income redistribution over the
period. We Önd that after reaching a peak value in the late 1990s, the redistributive
e§ect of taxes and beneÖts declined sharply. Although reforms to the tax-beneÖt
system contributed to the decline in redistribution, their contribution was limited
compared to the role played by the changes in market income distribution.
Funding
We acknowledge the support of a Faculty Research Grant from the Faculty of Business and Economics, University of Melbourne. Francisco Azpitarte would also like to acknowledge the Önancial support from the Brotherhood of St Laurence and the Spanish Ministerio de Ciencia e InnovaciÛn (grant ECO2013-46516-C4-2-R and ECO2010-21668-C03-03) and the Xunta de Galicia (10SEC300023PR).
History
School
- Social Sciences
Department
- Communication, Media, Social and Policy Studies
Published in
Economic RecordVolume
91Issue
292Pages
38 - 53Citation
HERAULT, N. and AZPITARTE, F., 2015. Recent trends in income redistribution in Australia: Can changes in the tax-benefit system account for the decline in redistribution? Economic Record, 91(292), pp. 38 - 53.Publisher
© Economic Society of Australia. Published by WileyVersion
- AM (Accepted Manuscript)
Publisher statement
This work is made available according to the conditions of the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) licence. Full details of this licence are available at: https://creativecommons.org/licenses/by-nc-nd/4.0/Publication date
2015Notes
This is the peer reviewed version of the following article: HERAULT, N. and AZPITARTE, F., 2015. Recent trends in income redistribution in Australia: Can changes in the tax-benefit system account for the decline in redistribution? Economic Record, 91(292), pp. 38 - 53., which has been published in final form at https://doi.org/10.1111/1475-4932.12154. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived VersionsISSN
0013-0249Publisher version
Language
- en