Australia’s Mature Age Worker Tax Offset: The Employment Effects and Fiscal Cost Consequences

We evaluate the employment effects of Australia’s Mature Age Worker Tax Offset (MAWTO) using administrative data from the taxation office.  Our study shows how large-scale… Read More ›

Seeking Sanity on GST Sanitary Tax Debate

The current debate about whether to remove the GST on tampons is a great example of how the big picture gets lost in a fight about narrow… Read More ›

Relax. The Divide Between the Taxed and the ‘Taxed-Nots’ Isn’t New and Doesn’t Buy Elections

It’s unsurprising that a large number of people pay no net tax. Might government benefits, and government employment, be a self sustaining machine – one… Read More ›

Personal Income Tax Cuts and the New Child Care Subsidy: Do They Address High Effective Marginal Tax Rates on Women’s Work? – Part 2

This post was originally published as part of the Tax and Transfer Policy Institute Policy Brief series. Read Part 1. EMTRs applying the CCS and PIT cut… Read More ›

Personal Income Tax Cuts and the New Child Care Subsidy: Do They Address High Effective Marginal Tax Rates on Women’s Work? – Part 1

This post was originally published as part of the Tax and Transfer Policy Institute Policy Brief series. Read Part 2. Introduction In Australia’s tax and social welfare… Read More ›

Could Fiscal Councils Regulate Governments Through Comply-or-Explain?

Fiscal Councils (FCs) are offices of budget specialists tasked with producing independent analysis to policymakers on matters relevant to the fiscal situation of a jurisdiction.… Read More ›

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