Working paper

Individuals' responsiveness to marginal tax rates: evidence from bunching in the Australian personal income tax

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

Female board representation and corporate performance: a review and new estimates for Australia

Recent years have seen increased interest in the effect of female board members on firm performance. Using event studies and regression analyses, the authors of this paper demonstrate that there is little evidence that female board representation affects firm performance.
Working paper

Tax bunching of very high earners. Evidence from Australia's Division 293 tax

In this paper, the authors examine the bunching behaviour of individuals in Australia in response to an extra 15 per cent tax on compulsory retirement contributions imposed on those earning more than $250,000.
Working paper

Hundreds and thousands: bunching at positive, salient tax balances and the cost of reducing tax liabilities

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...
Working paper

Paying back Australia's COVID-19 debt

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.