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

This post was originally published as part of the Tax and Transfer Policy Institute Policy Brief series. After some years of stasis, superannuation tax reform… Read More ›

2016 Budget Superannuation Reforms

The famous 1976 paper by Anthony Atkinson and Joseph Stiglitz achieves an elusive goal. It provides a policy relevant result in a general framework that… Read More ›

Should Indirect Tax Policy Ever be Concerned with Equity? – A Comment on the Policy Relevance of Atkinson-Stiglitz (1976)

Most people don’t like paying tax. Nor do people like paying more tax than they do currently. Recent global media attention has focused especially on… Read More ›

We Need to Know more About Taxpayer Responses to Tax Changes: The New Zealand Perspective

This is the final part in a four-part series on the topic. The media and political debate about “zero net taxpayers” relies on these static… Read More ›

The Dynamics of “Zero Net Taxpayers”: A Lifecourse and Risk Perspective

1 2 3 4 5
top