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Changes in average personal income tax rates: distributional impacts

Report no. 03/2017


In the 2017–18 Budget, the projected return to surplus in 2020–21 is predominantly due to a projected increase in personal income tax revenue.  This report analyses the expected increase in average tax rates for individuals in different parts of the taxable income distribution and examines the factors that are driving these outcomes.  The paper also examines trends in average tax rates over a longer time period, using historical data from 2000–01 and projections up to 2021–22.

PDF icon (299 KB)  MS Word (392 KB)  Data:  MS Excel (33 KB)

Date issued: 11 October 2017

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