Mark has a job and his Marginal Tax Rate (MTR) is 45%. Rose does not work, so her MTR is zero. The lecturer asks if they are willing to work as a part-time research assistant for 30 hours. The salary is $50 per hour (before tax). Who is more likely to accept the offer? Explain.

The tax rate on individuals for the year 2019-2020 is as follows:

Taxable income	Tax on this income
0 $18,200	Nil
$18,201 $37,000	19c for each $1 over $18,200
$37,001 $87,000	$3,572 plus 32.5c for each $1 over $37,000
$87,001 $180,000	$19,822 plus 37c for each $1 over $87,000
$180,001 and over	$54,232 plus 45c for each $1 over $180,000