Tax and Transfer Policy Institute

Owning Institution:
Working paper

History of tax theory and reform concepts

The author of this report argues that tax reform considerations need to be framed by a whole-of-tax-system perspective, and indeed at times a whole-of-tax-and-transfer-system perspective.
Working paper

Individuals' responsiveness to marginal tax rates: evidence from bunching in the Australian personal income tax

Other authors
Arezou Zaresani
In this paper, the authors examine individuals’ responsiveness to marginal tax rates using the universe of Australian taxpayer records from 2000 to 2018.
Working paper

Welfare reform and migrant's long-term labor market integration

In this paper, the authors examine the validity of the long-run assimilation claim by assessing how migrant mothers fare for up to two decades after arrival in the host country as a result of a stricter welfare policy.
Working paper

Land of the (un)fair go? Peer gender norms and gender gaps in the Australian labour market

Australian attitudes towards women remain more conservative than in many other OECD countries. This study uses directly assessed normative attitudes, based on nearly two decades of nationally representative household survey data, to consider the role played by peer gender norms.
Working paper

The role of economic analysis in resolving uncertainties in the source concept and the arm's length principle

This paper explores the different approaches and implications for the taxation aspects of trade and investment relations between Australia and its tax treaty partners.