Working Paper Series

The TTPI Working Paper series is open access and aims to promote tax and transfer research in Australia and internationally. The series aims to publish work in progress from all disciplines relevant to tax and transfer policy. Work that has already been published in a refereed journal or similar publication is not eligible to be included in the series.

​To submit a paper for inclusion in the series, please send an email to together with author names, abstract and keywords. Submissions will be reviewed by the Director and an external referee with expertise in the discipline, for general relevance and quality control, before publication. Note that this is not a formal refereeing process.

We are happy to publish working papers jointly with other working paper series. Copies of the TTPI Working Papers are also posted at SSRN.

Regan, S, Stanton, D, May 2018, Social Policy Inquiries in Australia: The Henderson Poverty Inquiry in Context paper no. 8/2018.

Nolan, P, May 2018, Effective marginal tax rates: The New Zealand case paper no. 7/2018.

Leech, C, April 2018, Detect and deter or catch and release: Are financial penalties an effective way to penalise deliberate tax evaders? paper no. 6/2018.

Agarwal, S, Chakraborty, L, April 2018, Who bears the corporate tax incidence? Empirical evidence from India paper no. 5/2018.

Stewart, M, February 2018, Redistribution between rich and poor countries paper no. 4/2018.

Ingles, D, Stewart, M, February 2018, Australia's company tax: options for fiscally sustainable reform, updated post Trump paper no. 3/2018.

Murphy, C, February 2018, Modelling Australian corporate tax reforms: updated for the recent US corporate tax changes paper no. 2/2018.

Hoy, C, Mager, F, January 2018, Can information about inequality and social mobility change preferences for redistribution? Evidence from randomized controlled trials in 11 high and middle-income countries. paper no. 1/2018.

Ingles, D, Stewart, M, November 2017, Australia's company tax: options for fiscally sustainable reform paper no. 9/2017.

Murphy, C, October 2017, Modelling Australian corporate tax reforms paper no. 8/2017.

Tran C, Wende S, September 2017, On the marginal excess burden of taxation in an overlapping generations model paper no. 7/2017.

Varela P, September 2017, Relative welfare weights for individuals, consumers and producers paper no. 6/2017.

Varela, P, September 2017, An Inequality Deflator for Australia paper no. 5/2017.

Varela, P, July 2017, A gender deduction gap paper no. 4/2017.

Ingles D, July 2017, What future for the corporation tax? paper no. 3/2017.

Biddle, N, Fels, K, Sinning, M, May 2017, Behavioural insights and business taxation: Evidence from two randomized controlled trials paper no. 2/2017.

Hasan, S, Sinning, M, March 2017, GST reform in Australia: Implications of estimating price elasticities of demand for food paper no. 1/2017.

Koessler, A, Torgler, B, Feld, L, Frey, B, November 2016, Commitment to pay taxes: a field experiment on the importance of promise paper no. 10/2016.

Kraal D, October 2016, The Petroleum Resource Rent Tax: overview of primary documents and literature leading to the 1987 legislation paper no. 9/2016.

Arcos Holzinger L, Biddle N, October 2016, Behavioural insights of tax compliance: An overview of recent conceptual and empirical approaches paper no. 8/2016.


Millane, E, December 2016, 2016 budget superannuation reforms paper no: 6/2016

Whiteford, P, November 2016, Should we be worried about "Zero net taxpayers"? paper no: 5/2016

Varela, P, March 2016, What is tax salience? paper no: 4/2016

Varela, P, February 2016, What are progressive and regressive taxes? paper no: 3/2016

Varela, P, Stewart, M, January 2016, The goods and services tax (GST) paper no: 2/2016

Ingles, D, Plunkett, D, January 2016, Effective marginal tax rates paper no: 1/2016


View our 2016/2017 Annual Report for detailed information


View our 2015/2016 Annual Report for detailed information


View our 2014/2015 Annual Report for detailed information.


View our 2013/2014 Annual Report for detailed information.

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