TATLIB: The SPRC tax and transfer library

This is a library of SAS® macros which describe sections of the Australian tax and transfer system. It has been developed over a number of years at the SPRC. At the moment, its main strength is as a historical record of tax and tranfer formulae, with some data going back to the late 1970s.

In addition, the library also includes a number of useful utility macros for tasks such as calculating the equivalence scales for the Henderson poverty line and calculating Gini coefficients.

Whilst all these items are written in SAS, the code is reasonably well documented, and so may be of use for other purposes.

Users using these files must take account of the following important points.

• No guarantees of accuracy can be given. Whilst we have tried to ensure accuracy, users would be wise to check their results. The SPRC cannot be held responsible for any wrong results you get as a result of using these files.
  
• We would appreciate feedback on any errors you find.
  
• Use of the files is free, but we do expect standard academic acknowledgement. That is if you use these files you should acknowledge such in your results. (But please don't give the impression that the SPRC has validated your work).
  

List of Tax and Transfer macros with short documentation.
List of SAS utility macros with short documentation.

Individual files can be obtained via this http link.

For questions about the system design and SAS-related features contact Bruce Bradbury

The following is a selection of SPRC publications which have used items from this program library.

Saunders, Peter; Bruce Bradbury and Peter Whiteford (1989) 'Unemployment Benefit Replacement Rates' Australian Bulletin of Labour 15(3):223-244.
Bradbury, Bruce(1992), 'Unemployment, Participation and Family Incomes in the 1980s' The Economic Record. December
Bradbury, Bruce(1993), 'Family Assistance and the Incomes of Low-wage Families Over the 1980s' Social Security Journal March.
Bradbury, Bruce(1993), 'Family Assistance, Replacement Rates and the Unemployment of Married Men' Australian Bulletin of Labour 19(2):114-132.
Bradbury, Bruce, Jennifer Doyle and Peter Whiteford (1990) Trends in the Disposable Incomes of Australian Families, 1982-83 to 1989-90 Social Policy Research Centre, Discussion Paper No. 16.
Bradbury, Bruce (1990) 'Modelling the Impact of Labour Market Changes on the Distribution of Family Incomes' in Bruce Bradbury, 1990 (ed) Tax-Benefit Models and Microsimulation Methods, Social Policy Research Centre, Reports and Proceedings No. 87, 1990.
Bradbury, Bruce, Russell Ross and Jennifer Doyle (1991) Unemployment Benefit Replacement Rates Department of Social Security, Social Policy Division, Policy Research Paper No. 60