A TAX PACKAGE TO REDUCE THE MARGINAL RATE OF INCOME-TAX AND THE WAGE DEMANDS OF TRADE-UNIONS

被引：6

作者：

CREEDY, J

MCDONALD, IM

机构：

[1] University of Melbourne, Parkville, Victoria

来源：

ECONOMIC RECORD | 1990年 / 66卷 / 194期

关键词：

D O I：

10.1111/j.1475-4932.1990.tb01722.x

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

To reduce the level of tax evasion, a shift of taxation away from income tax and towards a consumption tax has been proposed in Australia. This paper shows that for such a shift to maintain revenue but not induce trade unions to raise their wage demands, it is necessary that the income tax threshold be increased. Numerical examples of desirable tax packages are given. Copyright © 1990, Wiley Blackwell. All rights reserved

引用

页码：195 / 202

页数：8

共 10 条

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[2] ON UNION PREFERENCES AND LABOR-MARKET MODELS - INSIDERS AND OUTSIDERS
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OSWALD, AJ
[J]. ECONOMIC JOURNAL, 1987, 97 (386) : 431 - 445
[3] Commonwealth of Australia, 1985, REF AUSTR TAX SYST
[4] CREEDY J, 1988, 206 U MELB DEP EC RE
[5] Creedy J., 1985, DYNAMICS INCOME DIST
[6] CREEDY J, 1989, TRADE UNIONS TAXES S
[7] Edgeworth F. Y., 1881, MATH PSYCHICS
[8] MCDONALD IM, 1981, AM ECON REV, V71, P896
[9] TRADE-UNIONS, REAL WAGES AND EMPLOYMENT IN BRITAIN 1951-79
NICKELL, SJ
ANDREWS, M
[J]. OXFORD ECONOMIC PAPERS-NEW SERIES, 1983, 35 : 183 - 206
[10] [No title captured]

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