Income tax

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

Improving tax compliance without increasing revenue: evidence from population-wide randomized controlled trials in Papua New Guinea

This paper studies the impact of “nudges” on taxpayers with varying tax compliance histories in Papua New Guinea.
Fact sheet

Fact Check: Joe Hockey's claim that people work half the year to pay income tax incorrect

Treasurer Joe Hockey claims Australian income tax rates are a disincentive to earn. But how much income tax do Australians pay?
Fact sheet

Fact Check: Do two-thirds of negative gearers have a taxable income under $80,000?

Treasurer Josh Frydenberg claims that two-thirds of people who use negative gearing have a taxable income of less than $80,000 a year.
Fact sheet

Fact Check: Comparing Australia's income tax take with other OECD countries

Treasurer Scott Morrison claims Australia relies more on income tax (personal and company) than any other country in the OECD except Denmark.
Fact sheet

Fact Check Analysis: Why using taxable income to attack Labor's negative gearing, capital gains and dividend imputation policies is misleading

In the lead up to the 2019 federal election, RMIT ABC Fact Check examines how tax data is being used in the public policy debate.
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.

Unleashing our potential: the case for further investment in the Child Care Subsidy

Enduring norms regarding gender and work have proven harmful to Australia's economic welfare by sidelining the careers, and limiting the potential, of women across the income spectrum. This report aims to provide ideas to cut Australia’s workforce participation gap between men and women, proposing targeted...
Policy report

Jumpstart productivity: new modelling pinpoints better tax cut program

This report argues that there is an urgent need for the Australian government to conduct dynamic tax modelling as a fundamental part of their tax analysis process; following the commendable lead taken by the UK Treasury.
Briefing paper

Just tax: reforming the taxation of income from wealth and work

This briefing paper focusses on two sets of proposals designed to make the taxation of income simpler, more progressive and better able to raise public money. The proposals are united by the principle that income, regardless of source, should be taxed equally across individuals.