Tax and Welfare

BCEC research explores the implications of the tax transfer system on the wellbeing and welfare of the people it seeks to assist. This research theme explores a range of issues related to tax and welfare in WA and Australia, including the potential impacts of negative gearing reform, modelling of Henry Review tax recommendations and the effects of superannuation on economic inequality in later life.

The Centre has also developed EVITA, an income tax and transfer payments microsimulation model. EVITA provides an extensive suite of objective, authoritative analysis tools through which users can investigate the effects of income tax and transfer payment system policy reform options on individuals and households in Australia. The model is also uniquely powerful in its capacity to undertake ‘scenario’ or ‘case study’ analysis of tax/transfer policy reform impacts on hypothetical households.

Related Publications

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How do the 2025 Federal election commitments on cost-of-living measures stack up? Alan Duncan, Silvia Salazar, Panagiotis Sotirakopoulos The cost of living has been front and centre in the Federal election campaign. Rising prices, the financial pressures created by persistently high consumer price inflation (CPI), and the failure of wages to keep pace with rising costs, have all... Read article 2 May 2025Federal Election 2025 insights  |  Policy Insights  |  Economic Policy  |  Social Issues  |  Taxation and Welfare Read More
The fallacy of the Federal Election ‘tax cut’ contest: time to level the personal tax playing field Alan Duncan As we near the end of the 2025 Federal Election campaign, the hiatus in policy commitments gives us pause to reflect on the quality – or more accurately, the lack of quality – in the personal tax reform debate. But... Read article 1 May 2025Policy Insights  |  Federal Election 2025 insights  |  Economic Policy  |  Taxation and Welfare Read More
Bankwest Curtin Economics Centre Annual Report 2024 Alan Duncan, Caroline Stewart, Joanna Holcombe In 2024, the Bankwest Curtin Economics Centre made significant strides in building its national reputation while continuing to address key economic and social issues in Western Australia. Our research and policy advice gained greater visibility and influence at both state... Read article 7 April 2025Annual Report Read More
Presentation – Behind the Line: Poverty and disadvantage in Australia 2022 Alan Duncan View the presentation by John Curtin Distinguished Professor Alan Duncan, Director of the Bankwest Curtin Economics Centre, from the launch of the Behind the Line: Poverty and disadvantage in Australia 2022 report on Thursday 3 March, 2022. This report, the ninth... Read article 3 March 2022Presentations Read More
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 Insights  |  Economic Policy  |  Taxation and Welfare  |  Policy 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 2020Taxation and Welfare  |  Policy Briefs Read More