Income tax

FAST Record ID: 
968719

Discussion paper

18 Jun 2018

This analysis of the long term impacts of bracket creep shows that Australian taxpayers at all income levels have received more in tax cuts than they have lost through bracket creep – in other words, they have already been overcompensated for bracket creep.

Policy report

13 Jun 2018

The most basic requirement for any tax system is to raise enough revenues to fund the legitimate expenditure requirements of governments. Since the Global Financial Crisis, tax adequacy has become an increasing concern because of ill disciplined government spending.

Submission

Treasury Laws Amendment (Personal Income Tax Plan) Bill 2018 [Provisions] Submission 13
13 Jun 2018

This paper examines the Turnbull Government’s 2018 personal income tax proposals by presenting a distributional analysis of the tax cuts and then looking at some general tax principles and considerations that we can use to assess the present proposals.

Commentary

8 Jun 2018

The debate about the Turnbull Government’s income tax cuts is being sidetracked by misconceptions.

Working paper

6 Jun 2018

We study optimal income tax progressivity in an environment where individuals are exposed to idiosyncratic income and health risks over the lifecycle. Our results, based on a calibration for the US economy, indicate that the presence of health risk combined with incomplete insurance markets amplifies...

Research report

6 Jun 2018

This analysis continues the Australia Institute's analysis of the effects of the Turnbull Government’s income tax plans, by looking at the distribution of the benefits by federal electorate.

Briefing paper

ACOSS briefing note
4 Jun 2018

The current debate over personal tax cuts and the Budget echoes a similar debate a decade ago, when just before the 2007 federal election, the Coalition government promised $31 billion of income tax cuts.

Submission

4 Jun 2018

The Turnbull Government’s proposed personal income tax cuts are the largest ever proposed in a federal budget. As is outlined in this submission, the substantial reduction in revenue is not obviously consistent with the government’s medium-term fiscal strategy.

Submission

30 May 2018

Submission to the Senate Economics Committee on the proposed income tax cuts, in which ACOSS recommends that these cuts be opposed in their entirety and lists the main reasons why.

Briefing paper

29 May 2018

The Turnbull Government's planned tax cuts will result in a fundamental change to Australia's income tax system. It is not simply an income tax cut - it will move Australia to a flat tax for over 80% of workers.

Briefing paper

16 May 2018

This briefing note shows about two thirds of the benefit of the income tax cuts proposed will flow to men, while previous spending cuts have mainly disadvantaged women.

Working paper

1 May 2018

This paper presents an algebraic approach to estimating Effective Marginal Tax Rates (EMTRs) in New Zealand.

Briefing paper

ACOSS briefing note
15 Apr 2018

This briefing note describes why we cannot afford more company or personal tax cuts while the budget remains in deficit.

Briefing paper

15 Apr 2018

This paper reviews the case for personal income tax cuts, the various forms they could take, and the budgetary scope for cuts. It then suggests what the priorities should be.

Research report

7 Mar 2018

This research models several politically acceptable pathways to reform negative gearing and CGT so as to reduce impacts on less sophisticated property investors. Two reform models— a rental deduction cap of $5,000 and a progressive rental deduction based on income—could lead to savings of over...

Report

11 Oct 2017

In the 2017–18 Budget, the projected return to surplus in 2020–21 is predominantly due to a projected increase in personal income tax revenue. This report analyses the expected increase in average tax rates for individuals in different parts of the taxable income distribution and examines...

Working paper

15 Sep 2017

The Department of the Treasury (Australia) has developed the CAPITA model, a general-purpose, static microsimulation model, which is used to analyse the combined effect of changes to personal income tax and transfer policy on families with different income levels, family structures and living arrangements.

Working paper

24 Aug 2017

Australians are a generous bunch – with around 14.9 million adults (80.8%) donating $11.2 billion to charities and non-profit organisations (NPOs) over twelve months in 2015–16.

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.

Research report

14 Jul 2016

Summary

This special report provides early information on changes to the tax rules affecting the collection of tax on benefits an employee receives from an employee share scheme. Benefits provided to an employee under a share purchase agreement are “employment income” for income...