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.

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 marginal cost of reducing one's tax liability increases.

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.

The purpose of this paper is to compare the distribution of occupation and rates of occupational mobility in the ATO Longitudinal Information Files (ALife) and the Household Income and Labour Dynamics in Australia (HILDA) datasets.