The Australian Taxation Office Longitudinal Information Files: Individuals (ALife: Individuals), is one of the most comprehensive tax administrative datasets in the world. The ALife: Individuals dataset, which currently covers the period 1990-91 to 2017-18, is based on a 10 per cent longitudinal...

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...

There has been a recent resurgence of interest in the concept of progress and how it is measured. This paper explores the role that concepts of wellbeing and sustainability play in informing a framework for public policy analysis with a particular focus on the Australian Treasury. Treasury's...

In several product categories, it is typical to release products sequentially to different markets and customer segments. Conventional knowledge holds that the roles of various product success drivers do not differ significantly across these sequential channels of distribution. The authors...