We examine Australia's Mature Age Worker Tax offset (MAWTO), a targeted earned income tax credit of up to $500 to incentivize participation of older workers that existed from 2004-05 to 2014-15. Using a difference-in-differences approach, we find that MAWTO increased labor market participation...

We examine the bunching behaviour of individuals in Australia in response to an extra 15 per cent tax on compulsory retirement contributions imposed on those earning more than $250,000. We find almost no bunching by wage and salary earners. There is extensive bunching by those with business or...

We examine individuals’ responsiveness to marginal tax rates using the universe of Australian taxpayer records from 2000 to 2018. Unlike studies from other countries, we find sharp bunching at all kink points. The estimated Elasticities of Taxable Income (ETI) range from effectively zero for...