Progressivity



Stamp duty is a significant component of the Australian taxation system. It accounts for around 20 per cent of state governments’ own-source revenue. At the… Read More ›

The Undesirable Vertical and Horizontal Inequity Effects of Stamp Duty

In 1977, I published a paper in the Economic Journal entitled ‘Measurement of Tax Progressivity: An International Comparison.’ In this paper, I developed an index… Read More ›

Normative Measures of Tax Progressivity: An International Comparison

The tax literature emphasizes two fundamental principles: efficiency and equity. People adjust their behavior in response to taxes leading to many distortions, such as discouraging… Read More ›

Equity in Taxation: An International Comparison

There are three aspects to tax policy: simplicity, equity and efficiency. The issue of taxing food at a flat rate is one of equity as… Read More ›

The Goods and Services Tax and the Policy Behind Exempting Basic Food

Here’s an idea that will cause progressives some angst: Let’s eliminate corporate income taxes. Before getting started, let’s first turn to two articles written by… Read More ›

America Should Eliminate Corporate Income Taxes

Income tax progressivity has been an entrenched characteristic of Australia’s personal income tax system, meaning that the average rate of tax (the total tax paid… Read More ›

[Budget Forum 2020] Progressivity and the Personal Income Tax Plan

We’re told Australia has a progressive tax system – the more you earn, the higher the rate. And that’s certainly the case for earnings from… Read More ›

Progressive in Theory, Regressive in Practice: That’s How We Tax Income From Savings

Replacing the current stamp duty or conveyance duty on the transfer of property and the narrow base land tax with an annual property tax would… Read More ›

Reforming State Property Taxes

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