Australian taxpayers display reference-dependent preferences when filing their tax returns - they bunch at positive and salient thresholds. In this paper, the authors develop a model of taxpayer behaviour to show that bunching heterogeneity reflects both differences in preferences and the rate at which the...

This paper summarises the major changes made to unemployment, student and parenting transfer payments over 2020 and early 2021 in Australia in response to the COVID-19 pandemic.

The COVID-19 pandemic has seen a sudden and steep increase in Australia’s public debt, as in most other countries. This paper investigates and assesses ways in which Australia can bring its debt down to fiscally sustainable levels through the tax and transfer system.

The COVID-19 pandemic prompted a range of previously untested major policy responses from governments, including allowing people to make early withdrawals from their superannuation accounts. This paper evaluates the impacts on people's retirement savings.

In this working paper, the authors provide a unified analysis of taxation and taxpayer education when individuals have an incomplete understanding of a complex tax system. The analysis is independent of whether income is earned legitimately, or by avoiding or evading taxes.