A new tax report has found middle income renters, without children, are paying some of the highest tax rates.

The report has been conducted by OliverShaw tax advisors and is investigating how fair the system is.

Principal of OliverShaw Tax Advisors, Robin Oliver told Tim Dower wealthy people are paying higher effective tax rates than people on lower incomes.

He says overall the system works but there are questions around households with incomes from $50-100,000 a year, who have relatively high tax rates.

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