Bracket creep chips away at living standards, especially those of younger generations, this paper from the Centre for Independent Studies outlines.

The authors of this paper argue that the Stage 3 tax cuts are a high-cost, inequitable policy. They assert that re-examining the policy presents the Albanese Government with the opportunity to deliver bigger and fairer tax cuts to most Australians, while providing scope for greater spending on infrastructure, programs or benefits.

In this paper, the authors examine individuals’ responsiveness to marginal tax rates using the universe of Australian taxpayer records from 2000 to 2018.

This paper discusses alternative methods to estimate the distribution of wealth in New Zealand, adapting a taxable income capitalisation method that suggests more wealth at the top of the distribution than previously estimated.

This research finds that the 20 electorates that will benefit the most from the Australian government's Stage 3 tax cuts are all classified as metropolitan, with 10 in Sydney, five in Melbourne, three in Brisbane, and one in Perth and Canberra. Of the 20 electorates that benefit the least, 12 are classified as rural.