Progressivity



We’re told Australia has a progressive tax system – the more you earn, the higher the rate. And that’s certainly the case for earnings from… Read More ›

Progressive in Theory, Regressive in Practice: That’s How We Tax Income From Savings

Replacing the current stamp duty or conveyance duty on the transfer of property and the narrow base land tax with an annual property tax would… Read More ›

Reforming State Property Taxes

Over the past month a huge political dispute has sprung up in the US about the fairness of its tax system. It is fuelling debates… Read More ›

That Moving Graph of US Tax Rates That Went Viral, It’s Probably Wrong. Here’s Why

We live in strange economic times. Over the last few years, Australian business profits have boomed just as economic growth has trended down to ‘ultra-low’… Read More ›

The Great Fiscal Shift: Inequality, Upwards Redistribution and the Politics of Surplus Since Howard

In 2018, the Government introduced a new Low and Middle Income Tax Offset (LMITO), which applies in addition to the Low Income Tax Offset (LITO).… Read More ›

[Budget Forum 2019] Tax Offsets and Equity in the Scheme for Taxing Resident Individuals

Since the introduction of the New Tax System (Goods and Serivces Tax) Act 1999, there have been several reviews on Australia’s income tax system (see… Read More ›

[Budget Forum 2019] Tax Progressivity in Australia: Things Aren’t as Simple as They Seem

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 ›

Declining Tax Progressivity: Are We Becoming More Sensitive to Changes in Income Tax Rates?

Critics say that high earners are paying too much tax. What does the evidence say? At the centre of this year’s federal budget and Labor’s… Read More ›

Is Australia’s Tax and Welfare System Too Progressive?

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