This paper uses Australian tax return data and techniques from the gender pay gap literature to explore whether men in similar economic circumstances to women claim more deductions on their tax return.

Following Duncan Storrar’s appearance on the ABC’s 'Q&A' program on 9 May 2016, one of the milder reactions to his questions about tax cuts was an article in The Australian - “ABC’s ‘budget fairness’ victim pays no net tax”. Mr Storrar was labelled as a 'zero net taxpayer', an expression used to describe people who...

Summary This special report provides early information on changes to the tax rules affecting the collection of tax on benefits an employee receives from an employee share scheme. Benefits provided to an employee under a share purchase agreement are “employment income” for income tax purposes.

The Coalition is committed to helping Australian families to get ahead. Middle income Australians are bearing a growing tax burden. Without action, the average full time wage earner would face the second highest marginal tax rate this year and nearly half of all taxpayers would be in the top two brackets in ten years’ time...

The Federal Treasurer, Scott Morrison, is a strong advocate of both cutting income taxes and reducing the budget deficit. These two goals appear contradictory, since reducing government revenue would lead to a larger budget deficit. The Treasurer gets around this by making exaggerated claims about the economic benefits of income tax cuts. While there may...