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Progressivity of the Commonwealth Personal Income Tax, 1917–1997 |
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| Authors: | Julie P. Smith |
| Affiliation: | The Australia Institute, Canberra and Research School of Social Sciences, The Australian National University |
| 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. |
| Keywords: | |