Income tax
Briefing paper
Gender distribution of the government’s 2019 tax plan
This research finds that the first stage of the Morrison Government’s tax plan will see men and women receive an almost even split of the tax cuts. But men will receive almost double the amount women do from the later stages of the government’s tax plan.
Report
Tax targets
This paper outlines how the Morrison Government’s unlegislated tax cut, proposed for 2024-25, will see $33 billion over five years flow to those earning over $180,000 and $26 billion flow to those earning over $200,000.
Report
The distribution of the government’s stage 3(a) tax cuts
This paper argues that the benefit of the final stage of the federal government’s income tax plan will flow overwhelmingly to high income earners, with almost a third going to the top 10% and more than half going to the top 20%.
Working paper
Taxing capital income and the Z-tax solution
This paper looks at issues with conventional approaches to capital income taxation, such as the income tax, the capital gains tax and the cash-flow consumption tax.
Briefing paper
Estimating wage trends from personal income tax data
This analysis of income tax data confirms a dramatic slowdown in Australian wages in recent years – and the slowdown is worse than previous statistics indicated.