The past decade has seen major reforms to the design of Australia’s tax system. This paper outlines these reforms and examines their distributional impact across the household income spectrum. While the authors estimated tax incidence in Australia prior to the July 2000 (ANTS) reforms (which...

The past decade has seen major reforms to the design of Australia's tax system. This paper outlines these reforms and examines their distributional impact across the household income spectrum.While the authors estimated tax incidence in Australia prior to the July 2000 (ANTS) reforms (which...

The interface of the income tax and social security systems and the overlapping of different income tests can result in very high effective marginal rates of tax. This can create strong disincentives for those who receive cash transfers to move off welfare and/or increase their private income....

More recently an increasing number of revenue authorities have attempted to estimate the amount of tax that is legally owing to their government but not collected. This amount is commonly referred to as ‘tax gap’. In the past tax gap studies were branded unreliable. Tax administrations and...

Equalisation grants can affect a state's fiscal behaviour because its tax policies can affect the size of its grant. For a large state, an increase in its tax rate will increase the standard tax rate used to calculate the grant for that base and thereby reduce (increase) the state's grant if it...