Uninterrupted growth, redistribution and inequality: The Australian case 1991-2020

To what extent can a progressive tax and transfer system moderate the distributional impacts of uneven economic growth? We revisit this question in the...

On the way out: Government revenues from fossil fuels in Australia

Australia is moving from a fossil fuel-dominated energy mix to one that is increasingly powered by solar and wind. Fossil fuel exports are also likely to...

Tax progressivity in Australia: Facts, measurements and estimates

We study the progressivity of Australia’s personal income tax system after the introduction of a New Tax System (Goods and Services Tax) Act 1999. We use...

On the marginal excess burden of taxation in an overlapping generations model

We quantify marginal excess burden, defined as the change in deadweight loss for an additional dollar of tax revenue, for different taxes. We use a...

The Petroleum Resource Rent Tax: overview of primary documents and literature leading to the 1987 legislation

Newly available archival documents give insight into the Hawke Government (1983-1991) political and consultative processes, which resulted in the...

Gender equity in the tax-transfer system for fiscal sustainability

In the 1980s the Australian Personal Income Tax was highly progressive and family payments were universal. The system ranked well in terms of gender...

The tax state, benefit and legitimacy

This Working Paper traces the discursive history of the principles of benefit and...