Tax Rates



There were no new tax ideas in the 2019 Budget, which I guess is to be expected from a six-year-old government ready to pull the… Read More ›

[Budget Forum 2019] A Simpler Tax System Should Spark Joy—Eliminating Tax Brackets Sadly Doesn’t

The definition of capital gains and losses and their treatment for tax purposes are two of the most controversial policy issues for income tax systems.… Read More ›

Do Tax Rate Changes Have an Impact on Capital Gains Realisations? Evidence from Australia

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

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