Organisation
Tax and Transfer Policy Institute
Owning Institution:
Acronym:
TTPI
Working paper
Risk aversion among Australian households
This paper explores risk aversion among Australian households using panel data from the Household Income and Labour Dynamics in Australia (HILDA) survey. Using households’ share of risky assets, we test whether relative risk aversion is constant in wealth.
Working paper
The Chevron Australian Holdings case and the reach of the arm's length principle
The recent decision by the Full Federal Court in Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62 is a watershed, not only in Australia but internationally. It provides important insights into how the arm’s length principle takes account of the economic, market and business conditions in which a multinational has to...
Briefing paper
Budget transparency: the Open Budget Survey 2017
This briefing paper explains the Open Budget Index (OBI) in more detail and discusses the state of budget transparency, participation and oversight in Australia, regionally and globally.
Briefing paper
Personal income tax cuts and the new Child Care Subsidy: do they address high effective marginal tax rates on women's work?
In Australia’s tax and social welfare system, many women face effective marginal tax rates (EMTRs) on work income which are higher than the marginal tax rates of the personal income tax structure. Even for some top income earners, high EMTRS may be produced. For example, if those caring for young children (mostly women) return to...