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.

This paper applies the concept of an Inequality Deflator to evaluate the relative value of capital versus individual income.

This brief draws mainly on OECD data from 1980-2014 and on Australian Bureau of Statistics (ABS) data about social security payments to households.

This paper looks at the arguments for and against corporation tax in the context of Australia, which has had for thirty years a dividend imputation system for corporate-shareholder taxation.

This paper presents the findings of two RCTs that were conducted in collaboration with the ATO.