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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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 2020Journal 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