<div class="ais-Hits ais-Hits--empty"> <div class="alg__noSearchResult"> <div class="alg__noSearchResult_left"> <h5>Search Terms</h5> <p class="noResult-note">No results for term "${term}"</p> <p>Here's some search tips for better results:</p> <ul> <li>Check the spelling of your keyword.</li> <li>Try alternate words or selections.</li> <li>Try a more generic keyword.</li> <li>Try entering fewer keywords.</li> </ul> </div> <div class="alg__noSearchResult_right"> <ul> <li> <a href="#"> <span class="alg_noSearchResult_wrap"> <span class="alg_noSearchResult_container"> <p>Need more help?</p> <p>Get in touch with us</p> </span> <span class="alg_noSearchResult_arrow"> <span class="alg_noSearchResult_arrow_img"></span> </span> </span> </a></li> <li> <a href="#"> <span class="alg_noSearchResult_wrap"> <span class="alg_noSearchResult_container"> <p>Prefer the phone?</p> <p>Contact our friendly team on 1300 829 338</p> </span> <span class="alg_noSearchResult_arrow"> <span class="alg_noSearchResult_arrow_img"></span> </span> </span> </a></li> </ul> </div> </div> </div>

Membership

Become a member

Benefits of membership Membership types

Get started

Manage your membership

Renew your membership Upgrade or transition your membership Member portal

Member resources

TaxVine Taxation in Australia Tax Rates Table

Member hub

Education

Structured education

Education programs Standalone subjects

View all

Chartered Tax Adviser program

Bite-sized learning for businesses

Explore Tax Academy micro-credentials

Events

The Tax Summit Conferences & Forums Conventions & Retreats

Masterclasses, Intensives & Workshops Local Tax Clubs, Discussion Groups & Networking events

On-demand Explore all events

Resources

Insights

Articles Media TaxVibe podcast Journals

Advocacy

Submissions Advocacy tracker

Meet the team

Special topics

Federal Budget Tax reform

Tax Knowledge Exchange

Resources

Search TKE resources

Subscriptions

Comprehensive subscription Essentials subscription

Compare

About us

Our people

Councils & Committees Leadership team Tax Policy & Advocacy team Governance

Partner with us

Explore partnerships

Get involved

Find out how you can contribute Work with us

Become a Member

Membership

Education

Events

Resources

Tax Knowledge Exchange

About us

Membership

Join a collective voice of over 10,000 practitioners at the heart of the tax profession in Australia.

Explore membership

Become a member

Benefits of membership
Membership types

Get started

Manage your membership

Renew your membership
Upgrade or transition your membership
Member portal

Member resources

TaxVine
Taxation in Australia
Tax Rates Table

Member hub

Education

Whether you're looking to upskill where needed, become a CTA, earn a postgraduate qualification, stay on top of emerging tax issues, or earn CPD, there is an option suited to your needs

Explore structured education and micro-credentials

Structured education

Education programs
Standalone subjects

View all

Chartered Tax Adviser program

Bite-sized learning for businesses

Explore Tax Academy micro-credentials

Events

A broad range of events and opportunities across Australia in a variety of formats to suit today’s busy tax professional.

Explore Events

The Tax Summit
Conferences & Forums
Conventions & Retreats

Masterclasses, Intensives & Workshops
Local Tax Clubs, Discussion Groups & Networking events

On-demand
Explore all events

Resources

Discover our vast resources, designed to help you support your clients and grow your business.

View more Resources

Insights

Articles
Media
TaxVibe podcast
Journals

Advocacy

Submissions
Advocacy tracker

Meet the team

Special topics

Federal Budget
Tax reform

Tax Knowledge Exchange

Explore our database of tax analysis, thought and opinion.

Explore insights

Resources

Search TKE resources

Subscriptions

Comprehensive subscription
Essentials subscription

Compare

About us

The Tax Institute is Australia's leading professional association and educator in tax, providing the best resources, professional development and networks.

Learn more

Our people

Councils & Committees
Leadership team
Tax Policy & Advocacy team
Governance

Partner with us

Explore partnerships

Get involved

Find out how you can contribute
Work with us

Showing XX results for

Refine Results

Add Author

Date Range

Resources

Books
Journals
Subscriptions
Videos & Audio

Events

Conferences, Forums & Retreats
Masterclasses, Intensives & Workshops
Local Tax Clubs, Discussion Groups & Networking Events

Education

Programs
Single subjects

News & media

Latest news
Recent submissions
Media releases

Explore by Topic

COVID-19 Retirement & wealth Business taxation Personal tax & transfer system State & indirect taxes Tax administration

Patricia Apps

Authors
Patricia Apps

Patricia Apps is Professor of Public Economics in the Faculty of Law, University of Sydney, Adjunct Professor in the Economics Program, Research School of Social Sciences, Australian National University, Canberra, Adjunct Professor at the University of Technology, Sydney, and a Research Fellow at IZA
Current at November 2013

The central role of a well-designed income tax in the modern economy - Journal 01 Dec 2015

Raise top tax rates, not the GST - Journal 01 Sep 2013

Taxation and labour supply - Journal 01 Jul 2007

Why the five economists' plan for a 'wage-tax trade off' is a mistake for Australia - Journal 01 Sep 2001

Tax-benefit reform - Journal 01 Oct 1998

Effects of a tax-mix change - Journal 01 Oct 1997

Tax and social security reform: An analysis of equity and disincentive effects - Journal 01 Jan 1987

Share this page

Are you a member?

Sorry, this content accessible for members only.

Become a member

The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.

Explore

Resources
Insights
Events
Education

Membership

Benefits of membership
Become a member

Social

Privacy & Disclaimer
Code of Professional Conduct
Conditions of use
Refund policy

Become a member

Manage your membership

Member resources

Structured education

Bite-sized learning for businesses

Insights

Advocacy

Special topics

Resources

Subscriptions

Our people

Partner with us

Get involved

Resources

Events

Education

News & media

Explore by Topic

Patricia Apps

More by Patricia Apps