Income Tax



Australia’s forests and woodlands provide us with clean air and water; they are home to more than half of our terrestrial biodiversity and they are… Read More ›

Failing to See the Wood for the Trees? A Critical Analysis of Australia’s Tax Provisions for Land and Forest Conservation

Negative gearing is often cited as a tax concession that inequitably distorts rental housing markets. Yet despite concerns for housing affordability driving a wide array… Read More ›

‘Crowding Out’ Evidence-Based Policy: The Case of Negative Gearing

In Australia, it appears that every newly elected government grapples with how best to tax small businesses. The small business sector is often seen as… Read More ›

A Dual Income Tax System for Australian Small Business: Will It Achieve Greater Tax Neutrality?

We evaluate the employment effects of Australia’s Mature Age Worker Tax Offset (MAWTO) using administrative data from the taxation office.  Our study shows how large-scale… Read More ›

Australia’s Mature Age Worker Tax Offset: The Employment Effects and Fiscal Cost Consequences

It’s unsurprising that a large number of people pay no net tax. Might government benefits, and government employment, be a self sustaining machine – one… Read More ›

Relax. The Divide Between the Taxed and the ‘Taxed-Nots’ Isn’t New and Doesn’t Buy Elections

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 ›

Personal Income Tax Cuts and the New Child Care Subsidy: Do They Address High Effective Marginal Tax Rates on Women’s Work? – Part 2

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 ›

Personal Income Tax Cuts and the New Child Care Subsidy: Do They Address High Effective Marginal Tax Rates on Women’s Work? – Part 1

This is the text of the public lecture, ‘Tax lurks of the rich and famous: Why tax havens harm Australia, and how we can curtail… Read More ›

Tax Havens: The Little Islands That Are Costing You Big Money

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