Organisation

Tax and Transfer Policy Institute

Acronym: 
TTPI

Publisher
30

Pageview Total: 1,518

Working paper

07 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. These trade-offs can be used to evaluate policy alternatives where equity is an important consideration, as well as...

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Working paper

31 Jul 2017

This paper uses Australian tax return data and techniques from the gender pay gap literature, including the Oaxaca-Blinder decomposition and the DiNardo-Fortin-Lemieux decomposition, to explore whether men in similar economic circumstances to women claim more deductions on their tax return....

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Briefing paper

01 Jul 2017

This policy brief

  • summarises trends in spending on social security cash transfers and services in Australia since 1980.
  • examines trends in the proportion of the population receiving different social security payments and
  • compares Australian social security spending
  • ...
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Working paper

01 Jul 2017

Corporation taxes are under pressure from a number of sources. This paper looks at the arguments for and against corporation tax in the context of Australia, which has had for 30 years a dividend imputation system for corporate-shareholder taxation. Corporation tax is estimated to have a high...

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Working paper

01 Jun 2017

This paper presents the findings of two Randomized Controlled Trials (RCTs) that were conducted in collaboration with the Australian Taxation Office (ATO). The first trial tests the effect of changes to letters (timing, social norms, colour, and provision of information about charitable...

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Working paper

20 Mar 2017

This paper uses detailed information about household supermarket purchases from the Australian Nielsen Homescan Survey to estimate price elasticities of demand for a range of food categories. An instrumental variable strategy is employed to address endogeneity issues. The estimates obtained from...

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Briefing paper

13 Dec 2016

After some years of stasis, superannuation tax reform was back on the agenda in 2016. Not since the Howard-Costello changes in the 2006-07 Budget has there been such a substantial amount of superannuation reform. However, the 2016 changes go in the opposite direction of the Howard-Costello...

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Working paper

28 Nov 2016

The ability of a tax authority to successfully collect taxes depends critically on both its relationship with the taxpayers and how strongly these taxpayers are committed to contributing to the common good. We present evidence on a new non-intrusive approach aimed at fostering the commitment to...

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Briefing paper

03 Nov 2016

Following Duncan Storrar’s appearance on the ABC’s 'Q&A' program on 9 May 2016, one of the milder reactions to his questions about tax cuts was an article in The Australian - “ABC’s ‘budget fairness’ victim pays no net tax”.

The article pointed out that Mr Storrar was “sporadically...

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Working paper

25 Oct 2016

Newly available archival documents give insight into the Hawke Government (1983-1991) political and consultative processes, which resulted in the Australia’s Petroleum Resource Rent Tax Assessment Act 1987 (Cth). The recently unpacked private papers from 1984 of Dr Craig Emerson (a Ministerial...

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