This working paper provides an overview of the ATO's 'ALife - Individuals' dataset and outlines some of the possibilities for public policy research and evaluation that will improve understanding of taxpayer behaviour and support policy development.

The Per Capita Tax Survey 2021 provides valuable insights into public sentiment towards the federal government’s role in the post-COVID recovery, and can be used as a valuable resource for policy-makers in the months ahead.

This discussion paper proposes a straightforward and achievable tax reform—a standard deduction—that would lift billions of dollars worth of dead weight off taxpayers' shoulders every year.

After the tumult of the Whitlam Government, the Fraser Government (1975-1983) saw consolidation with less reform. The 1975 Asprey report remained largely unactioned, despite the fundamental problems that burdened the Australian tax system. The 1983 election of the Hawke Government, however, set in train a series of economic reforms, and tax would play a big...

In the paper, the authors study the incidence of capital income taxation in a dynamic general equilibrium model with heterogeneous firms and lifecycle households.