Australian National University researcher, Robert Breunig, has produced some strange analysis arguing that eliminating the second highest tax bracket, as proposed by the Turnbull Government’s personal tax cut plan, would create a simpler and fairer tax system without eroding progressiveness. From The Canberra Times:
An analysis of 160 million Australian tax records between 1999 and 2014 has found six times the expected number of taxpayers hovering just below the 37 per cent tax bracket.