Peter Varela

Working paper

7 Sep 2017

This paper estimates an Inequality Deflator for the Australian economy, which represents the distributional trade-offs that exist within the current tax and transfer system.

Working paper

31 Jul 2017

This paper uses Australian tax return data and techniques from the gender pay gap literature to explore whether men in similar economic circumstances to women claim more deductions on their tax return.

Working paper

1 Jul 2017

This paper applies the concept of an Inequality Deflator to evaluate the relative value of capital versus individual income. As the shareholders of businesses are typically higher income earners than the average person (and the typical consumer), money transferred to business owners or shareholders will,...

Briefing paper

1 Mar 2016

Tax salience is a relatively new field of economic research, which emphasises that the way in which taxes are displayed can affect how they influence the economy. In particular, it emphasises that people are more likely to change their behaviour in response to highly visible...

Briefing paper

1 Feb 2016

Taxes have a wide range of rates, thresholds and burdens for different kinds of taxpayers. In general, we describe a tax as progressive or regressive by comparing the tax paid by an individual with the income of that individual.

A progressive tax is a...

Briefing paper

1 Jan 2016

The Australian Goods and Services Tax (GST) is a tax levied on the supply of goods and services in Australia. The GST is charged at a rate of 10 per cent of the final price of goods and services. In the fiscal year ended 30...

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