2016 Budget Superannuation Reforms

This post was originally published as part of the Tax and Transfer Policy Institute Policy Brief series. After some years of stasis, superannuation tax reform… Read More ›

Effective Marginal Tax Rates: Part 2

Why do we care about high EMTRs? The calculation of EMTRs and their use in policy debates assumes that people are motivated by money, that… Read More ›

Effective Marginal Tax Rates: Part 1

An Effective Marginal Tax Rate (EMTR) measures the loss resulting from income taxation combined with the withdrawal of a cash transfer or welfare benefit, applied… Read More ›

Brief: Tax Salience

Tax salience is a relatively new field of economic research, which emphasises that the way in which taxes are displayed can affect how they influence… Read More ›

Brief: Progressive and Regressive Taxes

Taxes have a wide range of rates, thresholds and burdens for different kinds of taxpayers. In general, we describe a tax as progressive or regressive… Read More ›

Brief: Progressive and Regressive Taxes

In simple terms, a progressive tax is a tax where the amount of tax paid as a proportion of income increases as income increases. A… Read More ›