Tax Rates



Developed countries around the world are experiencing ageing of their populations arising primarily from changes in fertility and mortality. These changes in the age structure… Read More ›

Facing Demographic Challenges: Pension Cuts or Tax Hikes?

Corporate income tax in Australia in 2014-15 collected $67.7 billion, or 15.2 per cent of all tax revenue and 4.2 per cent of gross domestic… Read More ›

Who Benefits from a Lower Corporate Income Tax Rate?

I recently had the pleasure of attending the 2016 International Institute of Public Finance Annual Congress in Lake Tahoe, USA – this blog post is a… Read More ›

Notes from the IIPF Annual Congress

Why do we care about high EMTRs? The calculation of EMTRs and their use in policy debates assumes that people are motivated by money, that… Read More ›

Effective Marginal Tax Rates: Part 2

An Effective Marginal Tax Rate (EMTR) measures the loss resulting from income taxation combined with the withdrawal of a cash transfer or welfare benefit, applied… Read More ›

Effective Marginal Tax Rates: Part 1

Much of the current debate in international tax policy focuses on multinational corporate groups who use “aggressive” tax planning to minimize the group tax burden.… Read More ›

Tax Rate Biases in Tax Planning Decisions: Experimental Evidence

Recent unfavourable economic conditions have put the Australian government in a tough fiscal situation with increasing budget deficits and growing government debt. The Australian government… Read More ›

Fiscal Austerity: Tough Choices for Australia’s Future

Australia’s incumbent Government is hitching its election campaign pitch on tax cuts to boost jobs and growth but their claims aren’t borne out by the… Read More ›

Dismantling the Jobs and Growth Mantra: What the Research Really Says About Tax Cuts

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