This paper uses detailed information about household supermarket purchases from the Australian Nielsen Homescan Survey to estimate price elasticities of demand for a range of food categories.

After some years of stasis, superannuation tax reform was back on the agenda in 2016. Not since the Howard-Costello changes in the 2006-07 Budget has there been such a substantial amount of superannuation reform. However, the 2016 changes go in the opposite direction of the Howard-Costello reforms by tightening tax concessions received by those on...

The ability of a tax authority to successfully collect taxes depends critically on both its relationship with the taxpayers and how strongly these taxpayers are committed to contributing to the common good. We present evidence on a new non-intrusive approach aimed at fostering the commitment to pay taxes. Using a between-subject design in a unique...

Following Duncan Storrar’s appearance on the ABC’s 'Q&A' program on 9 May 2016, one of the milder reactions to his questions about tax cuts was an article in The Australian - “ABC’s ‘budget fairness’ victim pays no net tax”. Mr Storrar was labelled as a 'zero net taxpayer', an expression used to describe people who...

Newly available archival documents give insight into the Hawke Government (1983-1991) political and consultative processes, which resulted in the Australia’s Petroleum Resource Rent Tax Assessment Act 1987 (Cth). The recently unpacked private papers from 1984 of Dr Craig Emerson (a Ministerial economic advisor at the time of petroleum tax reform) provide a unique perspective into...