You are here

Tax and Transfer Policy Institute

Organisation

Tax and Transfer Policy Institute

Acronym: 
TTPI

Publisher
34

Pageview Total: 1,644

Working paper

01 Nov 2017

The Australian Government proposes to reduce the company tax rate from 30 to 25 per cent. However, there are widespread concerns that the fiscal cost is not affordable. This paper considers alternative reforms of corporate taxation that could fund a corporate tax rate cut, while addressing key...

Share
Geographic Coverage: 
Broad Subject Area(s): 

Working paper

01 Oct 2017

As a small open economy, Australia can expect that foreign investors will add our corporate tax burden to the hurdle rate of return that they require to invest here, rather than absorb it. This discourages foreign investment and leaves local labour to bear the final burden of local corporate tax...

Share
Geographic Coverage: 
Broad Subject Area(s): 

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...

Share
Geographic Coverage: 
Broad Subject Area(s): 

Working paper

01 Sep 2017

We quantify marginal excess burden, defined as the change in deadweight loss for an additional dollar of tax revenue, for different taxes. We use a dynamic general equilibrium, overlapping generations model featured with heterogeneous agents and a realistic structure of corporate finance and...

Share
Geographic Coverage: 
Broad Subject Area(s): 

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....

Share
Geographic Coverage: 
Broad Subject Area(s): 

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
  • ...
Share
Geographic Coverage: 
Broad Subject Area(s): 

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...

Share
Geographic Coverage: 
Broad Subject Area(s): 

Working paper

01 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...

Share
Geographic Coverage: 
Broad Subject Area(s): 

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...

Share
Geographic Coverage: 
Broad Subject Area(s): 

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...

Share
Geographic Coverage: 
Broad Subject Area(s):