Category Archives: Tax

Talking Sin

My Wryside Economics segment on ABC Radio National’s Life Matters program yesterday was on sin taxes. If you’re curious to catch up on it, you can listen to it here.

Posted in Health economics, Tax

Sin Tax Error?

My AFR op-ed today is on tobacco and alcohol taxes. Full text over the fold. Some references are hyperlinked, and there’s more detail at the end of the piece.

Posted in Tax | 2 Comments

Understanding Tax Evasion

As regular blog readers will know, I’m a big fan of randomisation. In the context of tax audits, this is particularly useful. Though politically controversial, random audit experiments like the US TCMP have taught us a lot about who underreports … Continue reading

Posted in Randomisation, Tax | 3 Comments

Who ends up footing the company tax bill?

My AFR op-ed today is on the economic incidence of company taxes. The draft benefited from comments by Nicholas Gruen and an anonymous friend. Full text over the fold.

Posted in Tax | 5 Comments

Do Redistributive State Taxes Reduce Inequality?

A few years ago, I did some work on the impact of progressive taxes at the state level (in the US). There’s a theory around that high-income workers flee progressive taxes, and therefore that they have no effect on post-tax … Continue reading

Posted in Inequality, Tax | 3 Comments

SimpleTax

I’ve been pushing for several years for a simplified tax filing system, in which the ATO would send all Australians a pre-filled return, with the option of choosing to accept it with a simple phonecall (though if a person wanted … Continue reading

Posted in Tax | 2 Comments

Of politics, tax and monetary policy

Ross Gittins gave a fascinating talk on Monday to the Australian Business Economists Annual Forecasting Conference, and he’s kindly agreed to let me post it here. Full text over the fold.

Posted in Australian Politics, Macroeconomics, Tax | 1 Comment