Individuals’ responsiveness to marginal tax rates: Evidence from bunching in the Australian personal income tax

Johnson, Shane; Breunig, Robert; Olivo-Villabrille, Miguel; Zaresani, Arezou

doi:10.1016/j.labeco.2023.102461

Labour Economics

2024

DOI: 10.1016/j.labeco.2023.102461

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Individuals’ responsiveness to marginal tax rates: Evidence from bunching in the Australian personal income tax

Shane Johnson,

Robert Breunig,

Miguel Olivo-Villabrille

et al.

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Tax Bunching of Very High Earners: Evidence from Australia's Division 293 Retirement Contributions Tax*

Carter,

Breunig

2024

Economic Record

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We examine the bunching behaviour of individuals in Australia in response to an extra 15 per cent tax on compulsory retirement contributions imposed on those earning more than $ A250,000. We find almost no bunching by wage and salary earners. There is extensive bunching by those with business or trust income. For this group, we estimate an elasticity of taxable income of 0.027. Females and older workers are more likely to bunch. The results suggest that the tax induces a tax planning response but little labour supply response.

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Tax Bunching of Very High Earners: Evidence from Australia's Division 293 Retirement Contributions Tax*

Carter,

Breunig

2024

Economic Record

View full text Add to dashboard Cite

show abstract

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Individuals’ responsiveness to marginal tax rates: Evidence from bunching in the Australian personal income tax

Cited by 1 publication

References 24 publications

Tax Bunching of Very High Earners: Evidence from Australia's Division 293 Retirement Contributions Tax*

Tax Bunching of Very High Earners: Evidence from Australia's Division 293 Retirement Contributions Tax*

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