Do business tax incentives work? Evidence from Australia

Crawford School of Public Policy | Tax and Transfer Policy Institute

Event details

PhD Seminar

Date & time

Friday 30 September 2022


Molonglo Theatre , Level 2, JG Crawford Building 132, Lennox Crossing, ANU


Nu Nu Win, PhD Candidate, Crawford School of Public Policy, ANU


Diane Paul
02 61259318

Using Australian business tax returns and investment data, we estimate the impact of several investment incentives that have been implemented through the tax system over the past decade. The incentives used in Australia have included extra deductions for investment expenditure as well as instant asset write off for qualifying businesses. We exploit exogenous changes in qualifying thresholds to identify the impact of these policies on both the intensive and extensive investment margins. Some early results are presented.

Nu Nu Win is a 2021 Sir Roland Wilson Scholar from the Department of Treasury with experience across tax policy, legislation and economic modelling.

Updated:  29 September 2023/Responsible Officer:  Crawford Engagement/Page Contact:  CAP Web Team