Without any change in personal income tax rates or thresholds, the tax burden will increase substantially and many more taxpayers will face high marginal rates over the next few years. Increasing the thresholds for some or all marginal tax rates to match past growth in average earnings would alleviate the effects of bracket creep. While...

This analysis of data from Australia and OECD countries, finds no support for claims that reduced company tax leads to improved economic performance. SummaryA feature of Australia’s tax debate is the question of whether to change company tax. Claims from business leaders include :

This paper argues that given the current hybrid income-expenditure tax system in Australia (hybrid IT/ET) a wealth tax could make sense as a way of ironing out disparities in the tax treatment of different assets.

Treasurer Scott Morrison claims Australia relies more on income tax (personal and company) than any other country in the OECD except Denmark.

This paper discusses the tax and transfer treatment of private superannuation retirement saving and the public means tested age pension in Australia, and concludes that a more coherent retirement tax and transfer system can be achieved by reducing tax concessions and making the age pension means test less harsh.