This paper reports the results of modelling of the main measures in the 2024-25 Commonwealth Budget that directly impact on the incomes of Australian households, the reductions in personal income tax that take effect from 1 July 2024, and main budget measures that directly impact on the incomes of Australian households from previous budgets of...

The previous Coalition government’s Stage 3 income tax cuts have been mired in controversy ever since they were announced — in their final form — in 2019. The essential issue addressed in this report is income tax bracket creep — how it is measured and how to evaluate the discretionary tax cuts offered as an...

This paper compares the electorate distribution of the modified Stage 3 income tax cuts with the electoral distribution of the original Stage 3.

The authors of this paper argue that the Stage 3 tax cuts are a high-cost, inequitable policy. They assert that re-examining the policy presents the Albanese Government with the opportunity to deliver bigger and fairer tax cuts to most Australians, while providing scope for greater spending on infrastructure, programs or benefits.

This research finds that the 20 electorates that will benefit the most from the Australian government's Stage 3 tax cuts are all classified as metropolitan, with 10 in Sydney, five in Melbourne, three in Brisbane, and one in Perth and Canberra. Of the 20 electorates that benefit the least, 12 are classified as rural.