In Australia’s tax and social welfare system, many women face effective marginal tax rates (EMTRs) on work income which are higher than the marginal tax rates of the personal income tax structure. Even for some top income earners, high EMTRS may be produced. For example, if those caring for young children (mostly women) return to...

Although coworkers are spending an increasing share of their working time interacting with one another, little is known about how the coordination of hours among heterogenous coworkers affects pay, productivity and labor supply. In this paper, we use new linked employer-employee data on hours worked in Denmark to first document evidence of positive correlations between...

Australia Institute research has consistently shown there is no correlation between lower company tax rates, employment or economic growth. This analysis shows that foreign investors will be the unambiguous winners of the proposed company tax cut.

This report examines the broad trends within the Commonwealth tax system since 2001–02 and the risks they present. An awareness of these risks allows policy makers to work to ensure the sustainability of the tax system over the medium term.

This research is the final report of the AHURI inquiry into ‘Pathways to Housing Tax Reform in Australia.’ It features real-world modelling and implementation time frames to steer tax settings that progress the efficiency, equity and sustainability of housing tax policy, and also presents meaningful, long-term political pathways to achieve these outcomes.