Tax Deductions



When the Australian Taxation Office (ATO) introduced the e-filing and pre-filled income tax data systems, the ambition was bold: increasing compliance behaviour; reducing the complexity… Read More ›

Insights from D10 Deductions After a Decade of Digital Reform

We conducted a study to examine how the 2011 Queensland Floods affected people’s incomes, tax deductions, and taxes owed. As natural disasters become more frequent… Read More ›

Paying Income Tax After a Natural Disaster

We recently published an article exploring different approaches to political donations and tax deductions. Specifically, we compare the approaches of Australia and Aotearoa New Zealand,… Read More ›

Political Donations and Tax Deductions

In 2022, we published a report examining alternative models of political party funding in Aotearoa New Zealand. As part of this work, we explored alternatives… Read More ›

Are Tax Credits an Option to Support Political Party Funding in Aotearoa New Zealand?

Taxes create a number of incentives that lead households and firms to modify their economic decisions through evasion, avoidance, or real responses, in order to… Read More ›

The Elasticity of Taxable Income of Low-Income Earners: Bunching Evidence from Spain

In his October 2022 speech to The Tax Institute’s Tax Summit, the second commissioner of taxation at the Australian Taxation Office (ATO), Mr Jeremy Hirschhorn,… Read More ›

Are Residential Landlords Leading the Way on Income Tax Non-Compliance?

As we begin to embrace the new normal following the last two years of government-mandated stay-at-home directives, office closures and increasing digital and flexible modes… Read More ›

Is There an Unusual Entitlement to Home Occupancy Expenses During the COVID-19 Era?

In the context of the budget and forthcoming election, it’s timely to reflect on what has happened since the release of the recommendations from the… Read More ›

[Budget Forum 2022] Claiming Crypto Donations under Division 30

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