Tax Incidence

Who Gets What? Who Pays for It? How Incomes, Taxes and Benefits Work out for Australians

The Australian Bureau of Statistics has just released its latest analysis of the effects of government benefits and taxes on household income. Overall, it shows… Read More ›

Business Taxation and Wages: Redistribution and Asymmetric Effects

Corporate income taxation is very popular among many voters and policy makers because alleged wealthy capital owners are supposed to bear the burden. However, firms… Read More ›

Budget Forum 2017: Who Will Wear the Bank Levy?

The 2017 Commonwealth Budget proposed to introduce a levy on some deposits of the five large banks from July 1, 2017. The levy is expected… Read More ›

A Related Concept: Net Tax Thresholds

This post is the second of a four-part series on the topic. If we turn to the policy or academic literature, we find that in… Read More ›

Australian Fiscal Policy and Income Inequality: Recent Trends

In recent decades, income inequality has increased in many developed countries. Although fiscal policies are the main tools available to policymakers to address widening inequality,… Read More ›

Who Benefits from a Lower Corporate Income Tax Rate?

Corporate income tax in Australia in 2014-15 collected $67.7 billion, or 15.2 per cent of all tax revenue and 4.2 per cent of gross domestic… Read More ›