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Macroeconomic stabilisation and its implications for personal income tax reform in the lead-up to the 2007 Federal Election

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Eccleston, RG (2007) Macroeconomic stabilisation and its implications for personal income tax reform in the lead-up to the 2007 Federal Election. Australian Tax Forum, 22 (3). pp. 45-59. ISSN 0812-695X

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Abstract

Recent debates concerning personal income tax reform have been dominated by microeconomic considerations such as the impact of marginal tax rates on labour force participation and the interactions between tax and social policy. In contrast, the task of managing the macroeconomy has been left to central bankers and monetary policy. However, after 15 years of economic expansion in Australia there is growing awareness of the short-run "liquidity" effects of fiscal policy - or what Richard Musgrave described as the "stabilisation" role of taxation policy. This paper argues that for the first time in almost two decades these factors are influencing the Australian tax policy debate and are effectively limiting the prospects of radical tax reform.

Item Type: Article
Journal or Publication Title: Australian Tax Forum
Publisher: Taxation Institute of Australia
Page Range: pp. 45-59
ISSN: 0812-695X
Date Deposited: 07 Apr 2008 14:15
Last Modified: 18 Nov 2014 03:33
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