I have a paper out in the Progressive Essays series (edited by Emerson, Lawrence and McMullan), arguing that those who advocate lowering top tax rates are out of step with the views of most Australians. I show that (contrary to figures that are often reported) the income of the average Australian is merely $26,000 per year, which is near the bottom of the 30 percent tax bracket. Instead, I argue that we should simplify our tax filing system by allowing most people the option of not filing a return, and reduce effective marginal tax rates at the bottom, where the rates are highest, and the problem of joblessness most acute. The Oz today picks up on the filing issue.
As the first footnote acknowledges, I benefited greatly from the comments of fellow bloggers, including Mark Bahnisch, Nicholas Gruen and John Quiggin.