{"title":"极高收入者的税收捆绑：澳大利亚 293 分部退休缴款税*的证据","authors":"Andrew Carter, Robert Breunig","doi":"10.1111/1475-4932.12813","DOIUrl":null,"url":null,"abstract":"<p>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.</p>","PeriodicalId":47484,"journal":{"name":"Economic Record","volume":"100 330","pages":"343-372"},"PeriodicalIF":1.1000,"publicationDate":"2024-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-4932.12813","citationCount":"0","resultStr":"{\"title\":\"Tax Bunching of Very High Earners: Evidence from Australia's Division 293 Retirement Contributions Tax*\",\"authors\":\"Andrew Carter, Robert Breunig\",\"doi\":\"10.1111/1475-4932.12813\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>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.</p>\",\"PeriodicalId\":47484,\"journal\":{\"name\":\"Economic Record\",\"volume\":\"100 330\",\"pages\":\"343-372\"},\"PeriodicalIF\":1.1000,\"publicationDate\":\"2024-05-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-4932.12813\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Economic Record\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/1475-4932.12813\",\"RegionNum\":4,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Economic Record","FirstCategoryId":"96","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/1475-4932.12813","RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"ECONOMICS","Score":null,"Total":0}
Tax Bunching of Very High Earners: Evidence from Australia's Division 293 Retirement Contributions Tax*
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.
期刊介绍：
Published on behalf of the Economic Society of Australia, the Economic Record is intended to act as a vehicle for the communication of advances in knowledge and understanding in economics. It publishes papers in the theoretical, applied and policy areas of economics and provides a forum for research on the Australian economy. It also publishes surveys in economics and book reviews to facilitate the dissemination of knowledge.
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