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...

This paper outlines four policy areas that could provide tremendous potential for Australia to improve its economic development.

This discussion paper proposes a straightforward and achievable tax reform—a standard deduction—that would lift billions of dollars worth of dead weight off taxpayers' shoulders every year.

Many Australians receive very little protection from income risk due to unemployment. A significant portion of people live paycheck-to-paycheck. This discussion paper outlines a new proposal to better support Australians experiencing unemployment.

In order to mitigate against global climate change, this paper argues that net-zero is inevitable, by 2050 or even earlier. To get there, the Australian economy will need to undergo a tremendous structural transformation.