Academic research on the Australian tax and transfer system

Fiscal policy

Dahlby, B. and Warren, N. (2003): Fiscal Incentive Effects of the Australian Equalisation System, The Economic Record 79, 434-445.

Guest, R. (2008): Smoothing the Fiscal Costs of Population Ageing in Australia: Effects on Intergenerational Equity and Social Welfare, The Economic Record 84, 177-192.

Lloyd, P. (2015): Customs Union and Fiscal Union in Australia at Federation, The Economic Record 91, 155-171.

Income taxation

Ablett, J. and Tseggai-Bocurezion, Z. (2000): Lifetime Net Average Tax Rates in Australia Since Federation – A General Accounting Study, The Economic Record 76, 139-151.

Beer, G. (2003): Work Incentives under a New Tax System: The Distribution of Effective Marginal Tax Rates in 2002, The Economic Record 79, S14-S25.

Berger-Thomson, L., Chung, E. and McKibbin, R. (2010): Estimating Marginal Propensities to Consume in Australia Using Micro Data, The Economic Record 86, 49-60.

Breunig, R., Cobb-Clark, D. A. and Gong, X. (2008): Improving the Modelling of Couples’ Labour Supply, The Economic Record 84, 466-485.

Carter, A. and Breunig, R. (2019): Do Earned Income Tax Credits for Older Workers Prolong Labour Market Participation and Boost Earned Income? Evidence from Australia’s Mature Age Worker Tax Offset, The Economic Record 95, 200-226.

Chapman, B. and Leigh, A. (2009): Do Very High Tax Rates Induce Bunching? Implications for the Design of Income Contingent Loan Schemes, The Economic Record 85, 276-289.

Harding, A., Ngu Vu, Q., Payne, A., Pecival, R. (2009): Trends in Effective Marginal Tax Rates in Australia from 1996-97 to 2006-07, The Economic Record 85, 449-461.

Inequality and social policy

Gregory, R. G., Klug, E. and Thapa, P. J. (2008): Cut-offs, Knock-ons and Welfare Payment Taper Changes: An Evaluation of the July 2000 Tax and Welfare Changes for Lone Mothers, The Economic Record 84, 291-309.

Harding, A., Ngu Vu, Q., Tanton, R. and Vidyattama, Y. (2009): Improving Work Incentives and Incomes for Parents: The National and Geographic Impact of Liberalising the Family Tax Benefit Income Test, The Economic Record 85, S48-S58.

Herault, N. and Azpitarte, F. (2015): Recent Trends in Income Redistribution in Australia: Can Changes in the Tax-Benefit System Account for the Decline in Redistribution?, The Economic Record 91, 38-53.

Leigh, A. (2005): Deriving Long-Run Inequality Series from Tax Data, S58-S70.

Whiteford, P. (2010): The Australian Tax-Transfer System: Architecture and Outcomes, The Economic Record 86, 528-544.

Land taxes and housing stamp duties

Davidoff, I. and Leigh, A. (2013): How Do Stamp Duties Affect the Housing Market?, The Economic Record 89, 396-410.

Murray, C. K. (2017): Light Rail, Land Values and Taxes, The Economic Record 93, 448-464.

Negative gearing and capital gains tax

Fane, G. and Richardson, M. (2005): Negative Gearing and the Taxation of Capital Gains in Australia, The Economic Record 81, 249-261.

Other

Buddelmeyer, H. and Peyton, K. (2014): How Windfall Income Increases Gambling at Poker Machines, The Economic Record 90, 236-248.

Payroll taxes

Dixon, P. B., Picton, M. R. and Rimmer, M. T. (2004): Payroll Taxes: Thresholds, Firm Sizes, Dead-weight Losses and Commonwealth Grants Commission Funding, The Economic Record 80, 289-301.

Superannuation

Bateman, H. and Thorp, S. (2008): Choices and Constraints over Retirement Income Streams: Comparing Rules and Regulations, The Economic Record 84, S17-S31.

Feng, J. (2014): The Effect of Superannuation Tax Incentives on Salary Sacrifice Participation, The Economic Record 90, 59-73.

Kudrna, G. and Woodland, A. D. (2013): Macroeconomic and Welfare Effects of the 2010 Changes to Mandatory Superannuation, The Economic Record 89, 445-468.

Taxation of carbon emissions

Adams, P. D., Parmenter, B. R. and Verikios, G. (2014): An Emissions Trading Scheme for Australia: National and Regional Impacts, The Economic Record 90, 316-344.

Taxes on consumption

Blacklow, P. and Ray, R. (2003): Intra-Household Resource Allocation, Consumer Preferences and Commodity Tax Reforms: Australian Evidence, The Economic Record 79, 425-433.

Hasan, S. and Sinning, M. (2018): GST Reform in Australia: Implications of Estimating Price Elasticities of Demand for Food, The Economic Record 94, 239-254.

Sharma, A., Hauck, K., Hollingsworth, B. and Siciliani, L. (2014): The Effects of Taxing Sugar-Sweetened Beverages across Different Income Groups, Health Economics 23, 1159-1184.

Valadkhani, A. (2005): Goods and Services Tax Effects on Goods and Services Included in the Consumer Price Index Basket, The Economic Record 81, S104-S114.

Taxation of dividends

Beggs, D. J. and Skeels, C. L. (2006): Market Arbitrage of Cash Dividends and Franking Credits, The Economic Record 82, 239-252.

Handley, J. C. and Maheswaran, K. (2008): A Measure of the Efficacy of the Australian Imputation Tax System, The Economic Record 84, 82-94.

Lajbcygier, P. and Wheatley, S. M. (2012): Imputation Credits and Equity Returns, The Economic Record 88, 476-494.

Taxation and innovation

Thomson, R. (2010): Tax Policy and R&D Investment by Australian Firms, The Economic Record 86, 260-280.

Theoretical papers

Creedy, J. and Dawkins, P. (2002): Comparing Tax and Transfer Systems: How Might Incentive Effects Make a Difference?, The Economic Record 78, 97-108.

Diamond, P., (2011): Economic Theory and Tax and Pension Policies, The Economic Record 87, 2-22.

Dzhumashev, R. and Gahramanov, E. (2010): A Growth Model with Income Tax Evasion: Some Implications for Australia, The Economic Record 86, 620-636.

Petchey, J. and Levtchenkova, S. (2003): Welfare Effects of National Taxes in an Economy with Regions, The Economic Record 79, 218-228.

Petchey, J. and Shapiro, P. (2000): The Efficiency of State Taxes on Mobile Labour Income, The Economic Record 76, 285-296.

Petchey, J. and Shapiro, P. (2002): State Tax and Policy Competition For Mobile Capital, The Economic Record 78, 175-185.

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