Income Tax



Gender identity norms such as the male bread-winner model are possible drivers of persistent gender inequalities in the labour market. However, the extent to which… Read More ›

Economic Incentives, Home Production and Gender Identity Norms

Tax theorists recognise two problems with a conventional capital income tax. One is that it creates a higher effective tax rate on saved income, and… Read More ›

Issues with Capital Income Taxation and the Z-Tax Solution

Professor Podger’s main criticism of my paper with Iskhakov is that the income and asset taper rates that we assume in our model are far… Read More ›

Modelling the Age Pension Taper: Reply to Andrew Podger

Did you ever donate to a charity? Chances are that you have. Approximately one third of Australians give money to charity each year. Donating to… Read More ›

Understanding the Tax Price of Charitable Giving

At the time of last year’s budget, I wrote a blog post[1] revealing how neither the Government’s nor the Labor Party’s then proposed tax changes… Read More ›

More Carefully Designed, a Stage Three Tax Measure Could Be a Responsible and Genuine Reform

In addition to the preference available to owner-occupiers in the form of the main residence exemption, the Australian tax system offers preferential income tax treatment… Read More ›

The Income Tax Treatment of Housing Assets – Assessing Proposed Reform Arrangements

Concessions for people living in rural and remote areas have been a key feature of the Australian tax system since 1945. The Zone Tax Offset… Read More ›

Area-Specific Subsidies and Population Dynamics: Evidence from the Australian Zone Tax Offset

Was the 2019 election a referendum on taxing capital and labour? And if so: where next for tax reform? Labor’s package of tax changes would… Read More ›

Tax Policy Is Doing Too Little to Help the Squeezed Middle

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