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Income tax

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Taxation
Current term
Income tax
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Policy report

Budget 2019: why the long-term tax cuts should be fast-tracked


This paper argues that to differentiate between superficial tax changes and meaningful tax reform, it is necessary to understand the link between taxes, incentives and behaviour.
Report

Regressing on tax


This report contains modelling of the distributionary effect of the accelerated income tax cuts, which reveals 54% of the tax cut benefit goes to the top 20% of income earners, while the bottom 20% receive a mere 3% of the benefit.
Position paper

Inequality in Australia: an economic, social and political disaster


This paper argues that the global conditions enhance the desirability of policies designed to reduce income and wealth inequality, and a wide range of policy tools should be used to reduce inequality and promote cohesion.
Fact sheet

Fact Check: Why using taxable income to attack Labor's negative gearing, capital gains and dividend imputation policies is misleading


In the lead up to the 2019 federal election, RMIT ABC Fact Check examines how tax data is being used in the public policy debate.
Briefing paper

The art of deduction


This analysis argues that a small minority of individuals are spending big on tax accountants to take advantage of unfair tax loopholes, such that individuals with a gross income over $1 million can pay zero tax.