Organisation

Tax and Transfer Policy Institute

Acronym
TTPI

Items published

Briefing paper

1 Sep 2018

This briefing paper explains the Open Budget Index (OBI) in more detail and discusses the state of budget transparency, participation and oversight in Australia, regionally and globally.

Briefing paper

2 Aug 2018

In Australia’s tax and social welfare system, many women face effective marginal tax rates (EMTRs) on work income which are higher than the marginal tax rates of the personal income tax structure. Even for some top income earners, high EMTRS may be produced. For example,...

Working paper

1 Aug 2018

Although coworkers are spending an increasing share of their working time interacting with one another, little is known about how the coordination of hours among heterogenous coworkers affects pay, productivity and labor supply. In this paper, we use new linked employer-employee data on hours worked...

Working paper

1 Jul 2018

We examine Australia's Mature Age Worker Tax offset (MAWTO), a targeted earned income tax credit of up to $500 to incentivize participation of older workers that existed from 2004-05 to 2014-15. Using a difference-in-differences approach, we find that MAWTO increased labor market participation by around...

Working paper

26 Jun 2018

I define a new tax instrument, the ‘deductibility rate’, which specifies the proportion of eligible expenses a taxpayer may deduct when preparing her taxes. If the utilities of gross income and deductions are separable, then the deduction elasticity reflects the revenue leakage caused by greater...

Items authored

Items published/produced

52

Associated content

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