A gender deduction gap

This paper uses Australian tax return data and techniques from the gender pay gap literature, including the Oaxaca-Blinder decomposition and the DiNardo...

Superannuation tax concessions and the age pension: a principled approach to savings taxation

This paper discusses the tax and transfer treatment of private superannuation retirement...

Does Australia need an annual wealth tax? (And why do we now apply one only to pensioners)

This paper argues that given the current hybrid income-expenditure tax system in Australia (hybrid IT/ET)...