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Taxation

Discussion paper

A tax shift for our future


Prosper Australia believes it’s time to talk about a tax shift for Australia's future. This discussion paper aims to kick start the debate.
Policy report

How is evidence used in tax policy making?


This report documents how different types of evidence feed into tax policy-making. It aims to help external stakeholders understand how the evidence they produce is used and how they could better feed into policy-making, and offers the government recommendations for how it can use such evidence more effectively.
Working paper

Individuals' responsiveness to marginal tax rates: evidence from bunching in the Australian personal income tax

Arezou Zaresani

In this paper, the authors examine individuals’ responsiveness to marginal tax rates using the universe of Australian taxpayer records from 2000 to 2018.
Working paper

The role of economic analysis in resolving uncertainties in the source concept and the arm's length principle


This paper explores the different approaches and implications for the taxation aspects of trade and investment relations between Australia and its tax treaty partners.
Report

Reforming transport taxes: a fair share package


Transport taxes could be used much more effectively to steer the United Kingdom towards lower carbon transport and protect the public finances. This paper models a series of reforms across the road, aviation and shipping sectors.