Area of expertise:
Shane’s research interests include domestic and international tax policy and fiscal policy. His PhD research focused on examining taxpayers’ understanding of, and responses to, the Australian taxation system. Shane hopes his research will provide insights for the future design, implementation and administration of the tax system.
Shane has also contributed his time and skills to the Australian Taxation Office to help produce the Australian Longitudinal Individuals File, a 10 per cent sample of tax records available for researchers in academia and public service. He also helped produce the Australia’s Future Tax System review. Based on his research from that review, he co-authored a paper with international expert, Peter Sorensen, on options to reform capital taxation in Australia.
Supervisor: Professor Robert Breunig
Publications
- Sorenson P B, Johnson S (18-19 June 2009) 'Taxing Capital Income: Options for Reform in Australia' [conference presentation], Melbourne Institute - Australia's Future Tax and Transfer Policy Conference, Melbourne, Australia.
- Abhayaratna T, Carter A, Johnson S (2022), 'The ATO Longitudinal Information Files (ALife): Individuals - A New Dataset for Public Policy Research'. The Australian Economic Review 55(4): 541-557. https://doi.org/10.1111/1467-8462.12486
- Johnson S (2023) Essays in Empirical Tax Policy: Taxpayers' Responses to the Australian Personal Taxation System [PhD thesis], The Australian National University, Canberra.