Peter Varela

Working paper

The lifetime fiscal impact of the Australian permanent migration program

The Fiscal Impact of New Australians model (FIONA) has been developed by the Treasury to estimate the fiscal impact of permanent migrants over their remaining lifetimes in Australia. This paper presents the methodological approach used in FIONA, along with the main modelling results.
Policy report

The taxation of savings in Australia: theory, current practice and future policy directions

The goal of this report is to provide a framework for improving the taxation of savings in Australia over the medium to long term and to demonstrate a consistent approach for evaluating policy proposals to change existing savings taxes.
Working paper

An Inequality Deflator for Australia

This paper estimates an Inequality Deflator for the Australian economy, which represents the distributional trade-offs that exist within the current tax and transfer system.
Working paper

A gender deduction gap

This paper uses Australian tax return data and techniques from the gender pay gap literature to explore whether men in similar economic circumstances to women claim more deductions on their tax return.
Working paper

Relative welfare weights for individuals, consumers and producers

This paper applies the concept of an Inequality Deflator to evaluate the relative value of capital versus individual income.