Declining Tax Progressivity: Are We Becoming More Sensitive to Changes in Income Tax Rates?

Top personal income tax rates have been falling over the last few decades in many countries, spanning different regions and income levels (Figure 1).  Figure… Read More ›

A Dual Income Tax System for Australian Small Business: What Do the Experts Think?

Small businesses are a critical part of the Australian economy, and over the years, a number of tax reforms have been implemented to try to… Read More ›

Don’t Believe What They Say About Inequality. Some of Us Are Worse Off

Without measures to stop it, many of us will fall further behind. If you were going to reduce a 150-page Productivity Commission examination of trends… Read More ›

Do Investment Tax Breaks Increase Investment? New Study of GFC Data Shows Substantial Investment Growth

As part of its stimulus response to the global financial crisis (GFC), the Australian Government introduced an investment tax break. This policy allowed businesses undertaking… Read More ›

Reducing Tax Evasion: What Have National Flags Got to Do With It?

Income tax evasion is one of the principal concerns that tax authorities face. In the United States, the Internal Revenue Service (IRS) estimates that tax… Read More ›

Nudging Businesses to Pay Their Taxes: Does Timing Matter?

Timing is an important aspect of policy design that is often overlooked by policymakers. Prompting people at different times can have drastically different levels of… Read More ›

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