Income tax
Submission
Proposed income tax cuts: submission to Senate Economics Committee
Submission to the Senate Economics Committee on the proposed income tax cuts, in which ACOSS recommends that these cuts be opposed in their entirety and lists the main reasons why.
Briefing paper
Radical plan to increase inequality in Australia revealed in budget
The Turnbull Government's planned tax cuts will result in a fundamental change to Australia's income tax system. It is not simply an income tax cut - it will move Australia to a flat tax for over 80% of workers.
Briefing paper
Income tax cuts in 2018 Budget will largely benefit men
This briefing note shows about two thirds of the benefit of the income tax cuts proposed will flow to men, while previous spending cuts have mainly disadvantaged women.
Working paper
Effective marginal tax rates: the New Zealand case
This paper presents an algebraic approach to estimating Effective Marginal Tax Rates (EMTRs) in New Zealand.
Survey Report
Per Capita tax survey 2018
Per Capita has released its 2018 Tax Survey, now in its eighth year. We all pay tax, but this is the only comprehensive, regular survey of Australians’ attitudes to taxation and public spending. It provides information about how we’re thinking now, and how our attitudes to tax and public spending are changing and evolving. As...