Publications

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Research Theme: Tax and WelfareX
BCEC Policy Brief 2021: Extending the Low and Middle Income Tax Offset Beyond 2020-21 Rebecca Cassells, Alan Duncan The Federal Budget 2020-21 introduced a set of amendments to the Personal Income Tax Plan announced in the previous 2019-20 budget, with the intention to stimulate the economy and reduce the burden of taxation felt by individuals. Specifically, the additional... Read article 5 May 2021Policy Briefs Read More
BCEC Policy Brief 2020: Low-Middle Income Tax Offset Rebecca Cassells, Alan Duncan Our assessment of the combined personal tax, rebate and JobSeeker reforms include combined and separate impacts of the following changes to the tax-transfer system over the 2020-21 and 2021-22 financial years relative to a base year (2019-20). These include: Bringing... Read article 29 October 2020Policy Briefs Read More
JobKeeper: The efficacy of Australia’s first short-time wage subsidy Rebecca Cassells, Alan Duncan The Australian JobKeeper wage subsidy is an unprecedented public policy response to a once in a century health and economic crisis induced by the COVID-19 pandemic. The focus of this paper is on the efficacy of the Australian JobKeeper program... Read article 25 September 2020COVID-19 Insights  |  Journal Articles Read More
Aboriginal and Torres Strait Islander Australians and the Superannuation System Michael Dockery, Julie Owen, Anna Dwyer, Nigar Sultana, Alan Duncan, Rebecca Cassells It is remarkable how little existing literature there is on outcomes for Australian Aboriginal and Torres Strait Islander people in retirement and old age. This is even more remarkable given that Indigenous Australians often face different challenges and life trajectories,... Read article 9 June 2020Feature Read More
Short-term and long-term casual workers: how different are they? Rebecca Cassells, Alan Duncan Short-term casual workers – those casuals who have been employed in their current job for less than 12 months – constitute around 1 million workers and make-up 40% of Australia’s casual workforce. The JobKeeper wage subsidy package announced on the... Read article 6 April 2020COVID-19 Insights Read More
Job Keepers and Job Seekers: How many workers will lose and how many will gain? Rebecca Cassells, Alan Duncan In response to the predicted job losses and business closures brought on by responses to COVID-19, the government has announced an unprecedented Job Keeper package at a cost of $130 billion. The package is expected to reach more than 6... Read article 31 March 2020COVID-19 Insights Read More
Pathways to housing tax reform Richard Eccleston, Julia Verdouw, Kathleen Flanagan, Neil Warren, Alan Duncan, Rachel Ong ViforJ, Stephen Whelan, Kadir Atalay Despite widespread agreement that housing tax reform would lead to better housing outcomes and improved economic efficiency, the politics and ideology around housing tax policy remain a deterrent for change. This report, funded by the Australian Housing and Urban Research... Read article 5 July 2018Research Reports Read More
Inequality in later life: The superannuation effect Helen Hodgson, Alan Fenna, Ha Nguyen This BCEC Feature report examines the extent of economic inequality among Australians over 55 years of age, and seeks to identify the effect, if any, that the current superannuation system has on economic inequality in later life. The report examines inequality by reference... Read article 19 March 2018Feature Read More
The income tax treatment of housing assets: an assessment of proposed reform arrangements Alan Duncan, Helen Hodgson, John Minas, Rachel Ong ViforJ, Richard Seymour This report models several potential transitional arrangements that may ease the distribution pressures arising from reforms to negative gearing and capital gains tax (CGT) reform, and help smooth a reform pathway that is more politically acceptable. Negative gearing and CGT... Read article 7 March 2018Research Reports Read More
IMF Technical Assistance Report to the People’s Republic of China: Tax Policy and Employment Creation Alexander Klemm, Isaias Coelho, Alan Duncan, Li Liu BCEC Director Alan Duncan was invited to be part of an International Monetary Fund (IMF) Expert Mission to the People’s Republic of China, to prepare a Technical Assistance Report on the impact of tax policy on employment in China. The... Read article 1 March 2018Research Reports Read More
Modelling Illegal Drug Participation Sarah Brown, Mark Harris, Preety Srivastava, Xiaohui Zhang We contribute to the small, but important, literature exploring the incidence and implications of misreporting in survey data. Specifically, when modelling “social bads”, such as illegal drug consumption, researchers are often faced with exceptionally low reported participation rates. We propose... Read article 1 January 2018Journal Articles Read More
Child poverty: Prevalence and progress Alan Duncan This presentation was delivered by Professor Alan Duncan at the Western Australian Council of Social Service (WACOSS) Community Relief and Resilience Conference, on 26 July 2017 in Perth. The conference centred on the theme of child poverty, 30 years after then... Read article 26 July 2017Presentations Read More