Taxes and Transfers



The 2021 Intergenerational Report (IGR) looks forward 40 years to project future trends in Australian economic and fiscal sustainability. The IGR is released every five… Read More ›

Accounting for Care: The Intergenerational Report Fails to Value Parenting

The tax literature emphasizes two fundamental principles: efficiency and equity. People adjust their behavior in response to taxes leading to many distortions, such as discouraging… Read More ›

Equity in Taxation: An International Comparison

The government’s much-anticipated Retirement Incomes Review has found that increases in employer’s compulsory superannuation contributions are financed by reductions in workers’ wage growth. This isn’t… Read More ›

Workers Bear 71% to 100% of the Cost of Increases in Compulsory Super

Studies seeking to measure inequality across households typically use a methodology which produces results that we argue are seriously misleading if they are intended to… Read More ›

How Equivalized Household Incomes Are Misinforming Tax and Transfer Policy

Ahead of next week’s Federal Budget, the annual Per Capita Tax Survey provides important insights into the views held by Australians of all ages, from… Read More ›

[Budget Forum 2020] COVID-19 Strengthens Australians’ Belief in the Fair Go, Government Should Support the Vulnerable

Scott Morrison got a bit tetchy at a press conference last week when asked about the reform inspiration that Treasurer Josh Frydenberg was drawing from… Read More ›

Advance Australia Fair? To Recover From COVID, Reset Social Policy

At a time when the world is hit by the COVID-19 pandemic and governments rush to launch unprecedented fiscal measures to address the crisis and… Read More ›

Open Budgets in the Time of COVID-19

Australia needs a national coronavirus taxation summit to set out a road map of reform for the tax system. A summit that can clearly and… Read More ›

Let’s Finally Reform the Tax System

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