Person
Steven Hamilton
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...
Discussion paper
Budget blueprint 2021: the roaring twenties
This paper outlines four policy areas that could provide tremendous potential for Australia to improve its economic development.
Discussion paper
Bye-bye tax returns: a standard deduction for lower, simpler, and fairer taxes
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.
Discussion paper
JobMatcher: real unemployment insurance
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.
Discussion paper
Phasing down gracefully: halving electricity emissions this decade
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.