Tax Rates



In international tax circles, as in other areas, we often talk about American exceptionalism. But these days, it is becoming increasingly clear that Australia is… Read More ›

New Figures Put It Beyond Doubt. When It Comes to Company Tax, We Are a High-Tax Country, in Part Because It Works Well for Us

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

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?

Taxation is an issue that galvanises Australian public and political opinion. Public debate has recently included persistent claims across a spectrum of commentators that some… Read More ›

Dividend Imputation and Corporate Tax Avoidance: The Unintended Consequences and Policy Implications

The Italian tax-benefit system, as many others, generates a number of marginal rates—the statutory tax rates and the implicit tax rates, determined by tax deductions… Read More ›

Effective Marginal and Average Tax Rates: An Italian Case Study

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?

Despite some analysis from the media suggesting single parents might find being on welfare more attractive than working, more than half of sole parents in… Read More ›

Does It Pay to Work? – The Case of a Single Parent with 4 Children

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