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A Snapshot of the Australian Taxpayer

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  • David Bond
  • Anna Wright

Abstract

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.

Suggested Citation

  • David Bond & Anna Wright, 2018. "A Snapshot of the Australian Taxpayer," Australian Accounting Review, CPA Australia, vol. 28(4), pages 598-615, December.
    • Handle: RePEc:bla:ausact:v:28:y:2018:i:4:p:598-615
    DOI: 10.1111/auar.12219
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    Cited by:

    1. Cain Polidano & Andrew Carter & Marc Chan & Abraham Chigavazira & Hang To & Justin Holland & Son Nguyen & Ha Vu & Roger Wilkins, 2020. "The ATO Longitudinal Information Files (ALife): A New Resource for Retirement Policy Research," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 53(3), pages 429-449, September.

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