Working paper

COVID-19 private pension withdrawals and unemployment tenures

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.
Working paper

The JobKeeper payment: how good are wage subsidies?

In this paper, the authors estimate the effect of the Australian JobKeeper payment COVID-19 wage subsidy on payroll jobs and wages at the employer-level using novel administrative datasets.
Working paper

COVID-19 has exposed the weaknesses in the Australian tax system: tax reform will be required for recovery

This working paper argues that a public policy and structural reform priority should be placed on coordinated actions to amend the Australian tax system in ways that reduce fiscal vulnerabilities and improve societal wellbeing.
Working paper

The Australian tax planning playbook: volume 1

This paper presents some of the simpler strategies that are part of the ‘Tax Planning Playbook’. In doing so, it shows how tax planning is available to people across the income distribution. It also raises questions about the longer-term sustainability of Australia’s tax system.
Working paper

Recent personal income tax progressivity trends in Australia

A progressive personal income tax regime has been a longstanding feature of Australia’s tax (and transfer) system. This paper provides a framework for considering the progressivity of our personal income tax system and the implicit policy trade-offs arising from such a system.