Tax Rates



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

A comprehensive regime for taxing capital gains has been a feature of Australia’s personal taxation system for over 30 years.  The rationale for the inclusion… Read More ›

The Income Tax at 100 Years: Is it time to scrap the CGT discount?

The prospects of comprehensive tax reform appear to be fading. The concurrent reviews of the Federation and tax systems have been consigned to the proverbial… Read More ›

Should we Consider State Income Taxes now that the GST is off the Table?

Published by the Huffington Post, Tuesday 9 February Poor strategy, weak leadership, a squandered opportunity? The tax reform debacle was all of those things. You can reasonably ask… Read More ›

Malcolm Turnbull’s Taxing Times

1 2 3 4
top