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Progressivity of the Commonwealth Personal Income Tax, 1917–1997

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  • Julie P. Smith

Abstract

This article assesses changes in personal income tax progressivity since 1916–17. Before World War II, legislative action changed tax progressivity; after, declines mainly reflected tax policy inertia.

Suggested Citation

  • Julie P. Smith, 2001. "Progressivity of the Commonwealth Personal Income Tax, 1917–1997," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 34(3), pages 263-278, September.
    • Handle: RePEc:bla:ausecr:v:34:y:2001:i:3:p:263-278
    DOI: 10.1111/1467-8462.00195
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    Cited by:

    1. Chung Tran & Nabeeh Zakariyya, 2019. "Tax Progressivity in Australia: Facts, Measurements and Estimates," ANU Working Papers in Economics and Econometrics 2019-667, Australian National University, College of Business and Economics, School of Economics.
    2. Guangrong Ma & Jianwei Xu & Shi Li, 2015. "The Income Redistribution Effect Of China'S Personal Income Tax: What The Micro-Data Say," Contemporary Economic Policy, Western Economic Association International, vol. 33(3), pages 488-498, July.
    3. Sara Torregrosa-Hetland & Oriol Sabaté, 2022. "Income tax progressivity and inflation during the world wars [War finance and inflation in Britain and Germany, 1914–1918]," European Review of Economic History, European Historical Economics Society, vol. 26(3), pages 311-339.
    4. Sara Torregrosa Hetland & Oriol Sabaté, 2018. "Income tax and war inflation: was the ‘blood tax’ compensated by taxing the rich?," Working Papers 18010, Economic History Society.

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