Research report
Australia is a low-taxing country. While tax debate in Australia tends to focus on tax rates, with endless comparisons of different countries’ rates of different taxes, these debates ignore the fact that Australia raises far less tax revenue than most developed countries.
Policy report
This paper reviews the case for personal income tax cuts, the various forms they could take, and the budgetary scope for cuts. It then suggests what the priorities should be.
Research report
This research reveals how GST equalisation is creating a class of winners and losers among Australian states.
Working paper
This exploratory paper draws on new data relating to payment of tax penalties for false and misleading statements. The data is subject to limitations and qualifications, as detailed in the paper. Overall, the data shows that the majority of financial penalties imposed on deliberate tax...
Discussion paper
Inland Revenue is seeking feedback on a proposal to ring-fence losses on residential rental properties. The intention of the new policy is to level the playing field between speculators, investors and homebuyers.
Policy report
This report argues that leaving council tax unreformed is becoming ever more unsustainable. Local authorities across the country are increasingly cash strapped, as a consequence of government cuts to their core grant funding and limits on their ability to raise funds through council tax and...
Commentary
Grattan Institute researchers, Brendan Coates and Danielle Wood, outline who wins and who loses from Labor’s hotly debated tax policy.
Research report
This report, analysing CEO pay in Australia, has found concerning trends that mirror the surge in executive pay in the lead-up to the GFC.
Policy report
This policy paper argues for a rebalancing of the business taxation system. It sets out a series of reforms aimed at achieving a fairer burden of taxation between different kinds of businesses and taxpayers, while supporting employment, wages and investment.
Research report
This research models several politically acceptable pathways to reform negative gearing and CGT so as to reduce impacts on less sophisticated property investors. Two reform models— a rental deduction cap of $5,000 and a progressive rental deduction based on income—could lead to savings of over...
Working paper
This paper briefly touches on state-based and cosmopolitan theories of international distributive justice, before considering whether we need to unpack the very concept of the country, nation-state, or government to achieve the transnational provision of public goods and redistribution between rich and poor.
Report
This audit assessed whether the Australian Taxation Office (ATO) has effectively responded to recent unscheduled information technology (IT) system outages.
Commentary
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.
Working paper
The Australian Government proposes to reduce the company tax rate from 30 to 25 per cent. However, there are widespread concerns that the fiscal cost is not affordable. This paper considers alternative reforms of corporate taxation that could fund a corporate tax rate cut. We...
Report
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.
Working paper
Using economy-wide modelling, this paper quantifies the substantial consumer benefits from tax reforms that reduce the corporate tax rate, narrow the base to economic rents, or replace imputation with less generous dividend tax concessions.
Report
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
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
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?
Policy report
Does a case exist for a sugar tax? That is the question this report seeks to answer by reviewing the evidence of previous studies. It asks if a sugar tax, in reality a soda tax, will accomplish what it sets out to achieve - making...
Overview