Tax and Transfer Policy Institute

Source Details

Link to organisation: https://taxpolicy.crawford.anu.edu.au/

Source Acronym: TTPI

Owning Institution: Australian National University

Source Type: Education

Working paper
20 March 2017

This paper uses detailed information about household supermarket purchases from the Australian Nielsen Homescan Survey to estimate price elasticities of demand for a range of food categories.

Briefing paper
13 December 2016

After some years of stasis, superannuation tax reform was back on the agenda in 2016.

Working paper
28 November 2016

Presents evidence on a new non-intrusive approach aimed at fostering the commitment to pay taxes.

Briefing paper
3 November 2016

This briefing paper looks at the 'zero net taxpayer' concept, which involves combining income taxes paid and social security cash benefits received and calculates the extent to which one side of...

Working paper
25 October 2016

This paper provides an overview of the primary documents concerning the political and consultative process later resulted in the Petroleum Resource Rent Tax Assessment Act 1987 (Cth).

Working paper
19 October 2016

This paper summarise the evidence on behavioural insights related to tax compliance, with a particular focus on the more limited set of research on the decision making of small-medium enterprises...

Working paper
19 September 2016

This paper looks at how the existing rules based on the arm’s length principle allocate a Multinational enterprises' (MNE’s) profit between the taxing jurisdictions in which it operates.

Working paper
1 September 2016

There is increased interest in land taxation in Australia and internationally, as reflected for example, in the Henry report on tax reform in 2010 and the UK Mirrlees Report in 2011. This interest...

Briefing paper
1 August 2016

An Effective Marginal Tax Rate (EMTR) measures the loss resulting from income taxation combined with the withdrawal of a cash transfer or welfare benefit, applied to earning an extra (marginal)...

Working paper
1 August 2016

In the 1980s the Australian Personal Income Tax was highly progressive and family payments were universal. The system ranked well in terms of gender equity and female labour supply incentives....