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.
In the paper, the authors study the incidence of capital income taxation in a dynamic general equilibrium model with heterogeneous firms and lifecycle households.
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.
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...
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...
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.
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.
Treasurer Joe Hockey claims Australian income tax rates are a disincentive to earn. But how much income tax do Australians pay?