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 ›

Is Australia’s Tax and Welfare System Too Progressive?

Critics say that high earners are paying too much tax. What does the evidence say? At the centre of this year’s federal budget and Labor’s… Read More ›

Budget Forum 2018: Tax Caps and Tax Cuts: Good for Australia?

Budget 2018-19 delivers tax rate cuts into the future that will seem attractive to many. But these tax cuts will benefit high income earners much… Read More ›

Introducing a GP Copayment in Australia: Who Would Carry the Cost Burden?

Following the abandonment of a string of controversial copayment policy proposals (i.e., the ‘$7 copayment’ and its equally ill-fated successors), medical stakeholders have maintained strong… Read More ›

Does It Pay to Work? – The Case of a Single Parent with 4 Children

Despite some analysis from the media suggesting single parents might find being on welfare more attractive than working, more than half of sole parents in… Read More ›

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 ›