This analysis of the long term impacts of bracket creep shows that taxpayers are being over compensated for bracket creep at all income levels. The Morrison Government has used bracket creep as a key reason why it needs to implement its income tax cuts package as outlined in the 2019 Budget.

This research finds that the first stage of the Morrison Government’s tax plan will see men and women receive an almost even split of the tax cuts. But men will receive almost double the amount women do from the later stages of the government’s tax plan.

This paper outlines how the Morrison Government’s unlegislated tax cut, proposed for 2024-25, will see $33 billion over five years flow to those earning over $180,000 and $26 billion flow to those earning over $200,000.

This paper argues that the benefit of the final stage of the federal government’s income tax plan will flow overwhelmingly to high income earners, with almost a third going to the top 10% and more than half going to the top 20%.

The analysis shows all five Tasmanian electorates are among the biggest losers of the government’s income tax cut plan, inner-city electorates in Sydney and Melbourne are the biggest winners, and South Australia and central and north Queensland get at least 30% per capita less than electorates in Sydney and Melbourne.