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 ›
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 ›
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 ›
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 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 ›
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 ›
Small businesses are a critical part of the Australian economy, and over the years, a number of tax reforms have been implemented to try to… Read More ›
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