Past events
The interpretation of tiebreaker rules in double tax agreements
The purpose of this paper is to examine whether the judicial approach to the interpretation of dual residency tiebreakers for individuals in double tax agreements (DTAs) exhibits certainty and coherence.
Negative gearing: Is it a tax concession?
Negative gearing is a phrase used in Australian tax policy debates, typically in regard to rental property investments.
Aggregate implications of child-related transfers with means testing
Should government transfers to families with children be means-tested?
Disability and social insurance in Australia: Trends and correlates
This study analyses the social insurance role of the Disability Support Pension (DSP) in Australia.
Evaluating recent crackdowns on disability benefits: Effects on household income and health care utilization in Australia
Many developed countries have responded to increases in disability insurance enrollment by tightening eligibility criteria and removing current recipients.
Addressing the rising revenue requirements with minimal welfare consequences
This paper investigates a simplified life-cycle model incorporating entrepreneurial activity to determine tax policies that achieve specific revenue targets.
4th Australian Workshop on Public Finance
The 2024 Australian Workshop on Public Finance is hosted by the Tax and Transfer Policy Institute, Australian National University, ANU.
Bracket creep: Tax increases by stealth
The previous Coalition government’s Stage 3 income tax cuts have been mired in controversy ever since they were announced — in their final form — in 2019.
Taxing High-Powered Entrepreneurship
This paper provides new measures of the payoff distribution faced by founders of VC-backed start-ups in the United States.
Progressive income-contingent student loans
Progressive income contingent loans (ICLs) for college students, where repayment rates increase with income, may provide additional insurance against income risks after graduation.
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