Peter Varela

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. As the shareholders of businesses are typically higher income earners than the average person (and the typical consumer), money transferred to business owners or shareholders will...
Briefing paper

What is tax salience?

Tax salience is a relatively new field of economic research, which emphasises that the way in which taxes are displayed can affect how they influence the economy. In particular, it emphasises that people are more likely to change their behaviour in response to highly visible...
Briefing paper

What are progressive and regressive taxes?

Taxes have a wide range of rates, thresholds and burdens for different kinds of taxpayers. In general, we describe a tax as progressive or regressive by comparing the tax paid by an individual with the income of that individual. A progressive tax is a tax...