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.

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

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.

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.

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