Income Taxation
Quantifying the aggregate and distributional effects of personal income tax schedules in Australia, including their interaction with labour supply, savings, and human capital decisions.
Understanding how income taxes shape economic behaviour
Quantifying the aggregate and distributional effects of personal income tax schedules in Australia, including their interaction with labour supply, savings, and human capital decisions.
The lab studies Australia's personal income tax system using structural lifecycle models that trace how households respond to after-tax wages, marginal rate changes, and the incentives created by fiscal design.
A central concern is the interaction between statutory tax rates and means-tested transfers. Using administrative tax data and model-based simulations, the research evaluates bracket design, tax-free thresholds, top rates, and the consequences of reform for revenue, distribution, and long-run welfare.
Key question
What is the optimal degree of progressivity in Australia's income tax schedule?
Key question
How do marginal tax rates interact with transfer withdrawals to shape effective marginal rates across the income distribution?
Key question
What are the aggregate and lifecycle welfare effects of major tax reforms?
Research linked to this theme
This shortlist reflects the publications currently referenced in the existing site materials for this topic.
Fiscal Policy in an Ageing Economy: Tax vs. Debt Financing
Child-Related Transfers, Means Testing and Welfare
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