A Snapshot of the Australian Taxpayer

Bond, D; Wright, A

A Snapshot of the Australian Taxpayer

Bond, D

Wright, A

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Publication Type:: Journal Article
Citation:: Australian Accounting Review, 2018, 28 (4), pp. 598 - 615
Issue Date:: 2018-12-01

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Field	Value	Language
dc.contributor.author	Bond, D https://orcid.org/0000-0001-5134-4469	en_US
dc.contributor.author	Wright, A https://orcid.org/0000-0002-6132-571X	en_US
dc.date.issued	2018-12-01	en_US
dc.identifier.citation	Australian Accounting Review, 2018, 28 (4), pp. 598 - 615	en_US
dc.identifier.issn	1035-6908	en_US
dc.identifier.uri	http://hdl.handle.net/10453/124116
dc.description.abstract	© 2018 CPA Australia Using the most recent Australian Taxation Office published data, along with other sources of data, we provide detailed descriptive evidence on the income, deductions and other items (including superannuation) of the individual taxpayer in Australia. We provide these details across tax bracket, occupation, gender and location. In addition, we explore who is accessing negative gearing and by how much, thus contributing to the ongoing debate that surrounds this area of tax law. We show that individuals with a higher taxable income are more likely to access negative gearing, and we provide estimates of how the removal of this deduction would affect federal tax revenue. We discuss other reported areas such as deductions for gifts and donations, as well as providing a discussion on the use and potential use of the government-provided pre-filled tax information for individuals. Overall, this study is of interest to academics, government and tax practitioners alike.	en_US
dc.relation.ispartof	Australian Accounting Review	en_US
dc.relation.isbasedon	10.1111/auar.12219	en_US
dc.title	A Snapshot of the Australian Taxpayer	en_US
dc.type	Journal Article
utslib.citation.volume	4	en_US
utslib.citation.volume	28	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1499 Other Economics	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.issue	4	en_US
pubs.publication-status	Published	en_US
pubs.volume	28	en_US

Abstract:

© 2018 CPA Australia Using the most recent Australian Taxation Office published data, along with other sources of data, we provide detailed descriptive evidence on the income, deductions and other items (including superannuation) of the individual taxpayer in Australia. We provide these details across tax bracket, occupation, gender and location. In addition, we explore who is accessing negative gearing and by how much, thus contributing to the ongoing debate that surrounds this area of tax law. We show that individuals with a higher taxable income are more likely to access negative gearing, and we provide estimates of how the removal of this deduction would affect federal tax revenue. We discuss other reported areas such as deductions for gifts and donations, as well as providing a discussion on the use and potential use of the government-provided pre-filled tax information for individuals. Overall, this study is of interest to academics, government and tax practitioners alike.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/124116