Taxation

FAST Record ID: 
1143876

Commentary

15 Feb 2018

Wages have collapsed Malcolm Turnbull. Not necessarily for anything he has done or not done, but fixing it and ameliorating the pain is today’s pressing issue, writes John Wanna.

Report

7 Feb 2018

One focus of this paper is on the fiscal incentives faced by state governments and how these incentives cause regulatory problems. This suggests reforms to the federation, worthwhile for many reasons, will also assist in cutting back Australia’s red tape burden.

Report

30 Jan 2018

This report provides an assessment of the evidence for sugar taxes as a fiscal instrument to improve health. Forty-seven peer-reviewed studies and working papers published in the last five years were reviewed, summarised and assessed for key methodological issues.

Report

25 Jan 2018

The 2017 Tax Expenditures Statement lists 289 tax expenditures and, where possible, provides an estimate of the dollar value or order of magnitude of the benefit to taxpayers.

Report

24 Jan 2018

What lessons can be drawn from institutional change in private rental sectors (PRSs) internationally which could enhance the equity, efficiency and effectiveness of the sector in Australia, particularly to improve outcomes for low-income tenants?

Report

13 Dec 2017

This audit examined the effectiveness of the Australian Taxation Office’s use of settlements to resolve taxpayer disputes.

Research report

11 Dec 2017

This report reveals how GST equalisation is creating a class of winners and losers among the Australian states.

Commentary

4 Dec 2017

A shift to a property tax will make the housing market fairer and more efficient, and researchers have come up with a practical way to do it, writes Peter Mares.

Report

30 Nov 2017

Reforming property taxes can help deliver a more sustainable housing system with economic and social dividends. This research proposes a nationally coordinated incremental strategy with short, medium and long-term objectives.

Report

22 Nov 2017

This audit assessed the effectiveness of the Australian Taxation Office's processes for estimating and monitoring the costs, savings and benefits associated with the Reinventing the ATO program.

Discussion paper

21 Nov 2017

This paper reviews the implications of the latest Trump tax plan for Australia; in particular that part of the plan that involves changes to the company tax arrangements.

Report

9 Nov 2017

This report looks at the legislated model is the best available collection model to extend the Goods and Services Tax (GST) to low value imported goods, and to consider any practical improvements to support its implementation.

Book

8 Nov 2017

Calls for a rethinking of equality and efficiency in tax and social policy and provides new policy solutions.

Working paper

7 Nov 2017

This paper examines the likely impacts of the US reforms on the US and on the rest of the world, placing the US changes in the context of the global trend toward lower corporate taxes.

Discussion paper

6 Nov 2017

This discussion paper endeavors to identify the underlying causes of housing affordability issues, and to consider some useful policy responses in the current and historical context.

Working paper

1 Nov 2017

This paper considers alternative reforms of corporate taxation that could fund a corporate tax rate cut, while addressing key non-neutralities in the corporate tax system in an international context.

Working paper

31 Oct 2017

This study aims to provide a cross country comparison, drawing out the similarities and differences between corporate tax systems, on company tax rates, company tax collections, thin capitalisation rules and collective investment vehicles.

Report

11 Oct 2017

In the 2017–18 Budget, the projected return to surplus in 2020–21 is predominantly due to a projected increase in personal income tax revenue. This report analyses the expected increase in average tax rates for individuals in different parts of the taxable income distribution and examines...

Draft report

9 Oct 2017

The basic premise of HFE - fiscal equity in the Australian federation - has broad support, although it is now under significant strain as Western Australia's share of the GST has fallen to an extreme low.

Policy report

6 Oct 2017

This paper presents some options for the details of the property taxes reform package, and then assesses their comparative efficiency and redistribution effects.