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Recent trends in income redistribution in Australia: Can changes in the tax-benefit system account for the decline in redistribution?

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posted on 08.01.2019, 14:43 by Nicolas Herault, Fran Azpitarte
We 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 Record

Volume

91

Issue

292

Pages

38 - 53

Citation

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 Wiley

Version

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

2015

Notes

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 Versions

ISSN

0013-0249

Language

en

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