Briefs

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This post was originally published as part of the Tax and Transfer Policy Institute Policy Brief series. Read Part 1 here. Improving the budget process… Read More ›

This post was originally published as part of the Tax and Transfer Policy Institute Policy Brief series. Read Part 2 here. The Open Budget Survey… Read More ›

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 ›

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 ›

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 ›

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 ›

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 ›

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 ›

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 ›

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 ›