Income tax

Working paper

The economic consequences of major tax cuts for the rich

This paper uses data from 18 OECD countries over the last five decades to estimate the causal effect of major tax cuts for the rich on income inequality, economic growth, and unemployment.
Working paper

Incidence of capital income taxation in a lifecycle economy with firm heterogeneity

In the paper, the authors study the incidence of capital income taxation in a dynamic general equilibrium model with heterogeneous firms and lifecycle households.
Discussion paper

Tax cuts or spending: what is the most effective stimulus?

The ultimate way to measure the success of any government-backed stimulus project is by how much additional employment it creates. This paper estimates the additional employment that bringing forward stage 2 of the proposed income tax cuts might create.

Early tax cuts as stimulus – gender analysis

This paper looks at how much of the benefit of bringing forward the tax cut goes to women and how much goes to men, based on two options for how the federal government might bring forward the tax cuts.

Per Capita tax survey 2020

The tenth annual Per Capita tax survey provides an unparalleled insight into the views held by Australians of all ages, from across the country, about the role of tax and public services in our national life. It provides valuable insights to policy makers for the...
Working paper

Early federation reviews and 1942 income tax unification

Abstract: In Australia’s first five decades as a Federation, tax reform efforts were driven by the need to establish robust revenue bases for a growing nation and settle relative taxing responsibilities of the Commonwealth and state governments. These decades were also a time of crises...
Discussion paper

Early tax cuts as stimulus

Modelling in this paper demonstrates that bringing forward Stages 2 and 3 of the federal government’s income tax cuts would mainly benefit high income earners and have a very poor stimulatory effect on the economy.
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?