Taxation

Working paper

07 Sep 2017

This paper estimates an Inequality Deflator for the Australian economy, which represents the distributional trade-offs that exist within the current tax and transfer system. These trade-offs can be used to evaluate policy alternatives where equity is an important consideration, as well as...

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Article

13 Aug 2017

Provides a commentary on the New Zealand criminal justice system's treatment of tax evasion and debt compared with welfare fraud and debt - in the context of recations to Metiria Turei's admission of welfare fraud. 

The author, Professor of Taxation at Victoria University's Business...

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Research report

10 Aug 2017

This paper reports on trends in NSW State finances between 2002-03 and 2017-18 (inclusive). For most of the key indicators, the paper also shows trends by Parliament for the current (56th) Parliament and previous three Parliaments.

Note that the NSW public sector (the total State sector)...

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Discussion paper

02 Aug 2017

In June, the Chair of the Black Economy Taskforce, Mr Michael Andrew AO, led a national roadshow with industry roundtables and public forums in all state capitals and some regional centres. Since its inception in late 2016, Mr Andrew has held over ninety meetings with key business, union and...

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Working paper

31 Jul 2017

This paper uses Australian tax return data and techniques from the gender pay gap literature, including the Oaxaca-Blinder decomposition and the DiNardo-Fortin-Lemieux decomposition, to explore whether men in similar economic circumstances to women claim more deductions on their tax return....

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Discussion paper

28 Jul 2017

This inquiry will consider the matter of the amendments to the A New Tax System (Goods and Services Tax) Act 1999 in relation to collecting GST on low value imported goods, including:

  1. the effectiveness of the amendments
  2. whether models for collecting goods and services tax in
  3. ...
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Discussion paper

28 Jul 2017

The Australian Parliament recently legislated the introduction of new measures to collect Goods and Services Tax (GST) on low value imported goods, from 1 July 2018.

Aside from tobacco and alcohol products, physical goods with a value of $1000 or less are currently exempt from GST when...

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Commentary

25 Jul 2017

It’s hard to pinpoint an exact date, but sometime in the early years after the global financial crisis the problem of inequality moved to centrestage. Evidence that had once been discussed mostly in academic seminars found a wider audience among people trying to understand what had gone wrong in...

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Research report

25 Jul 2017

Research Summary

The study forecast future expenditure on housing assistance programs; the additional outlays on ISPs due to asset test concessions to home owners; and the aggregate value of home owner tax subsidies. These three housing subsidy components are estimated to...

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Discussion paper

21 Jul 2017

This report, by The Australia Institute’s Senior Research Fellow, David Richardson, shows that, according to ATO data, the equivalent of 21.6 per cent of Australia’s national income was run through a trust.

The latest ATO figures show there are 823,448 trusts with assets of $3.1 trillion...

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Research report

19 Jul 2017

Not-for-profit organisations (NFPs) play an important role in Australian society with their services impacting a large number of vulnerable and disadvantaged Australians each year. The Australian Taxation Office (ATO) interacts with NFPs on a range of topics including employee obligations,...

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Article

17 Jul 2017

Vacant housing rates are rising in our major cities. Across Australia on census night, 11.2% of housing was recorded as unoccupied – a total of 1,089,165 dwellings. With housing affordability stress also intensifying, the moment for a push on empty property taxes looks to have arrived.

...

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Report

07 Jul 2017

Emergency services are critical to protecting and preserving the lives, livelihoods and properties of Western Australians. Delivering and funding emergency services in a state as large and diverse as Western Australia is a complex and difficult task. The Emergency Services Levy (ESL) funds many...

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Discussion paper

04 Jul 2017

The research finds that the banks are not only very capable of paying the 0.0036% levy on the same liabilities that the federal government levy is based on, but also that the levy is good economics, justified by the unique structures governing banking in Australia which help make it the most...

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Working paper

01 Jul 2017

Corporation taxes are under pressure from a number of sources. This paper looks at the arguments for and against corporation tax in the context of Australia, which has had for 30 years a dividend imputation system for corporate-shareholder taxation. Corporation tax is estimated to have a high...

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Research report

22 Jun 2017

Research Summary

This study investigated appropriate frameworks to better understand the way in which housing policy mechanisms contribute to economic productivity and growth. It reviewed the literature, key Federal Government policy statements and reports released over...

Journal article

20 Jun 2017

Objectives

To quantify the potential impact of an additional 20% tax on sugar-sweetened beverages (SSBs) on productivity in Australia.

Methods

We used a multi-state lifetable Markov model to examine the potential impact of an additional 20%...

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Research report

19 Jun 2017

The major bank levy was proposed in the 2017–18 Budget. The levy has numerous flaws including:

  • The costs of the levy will likely be passed on as higher interest rates for mortgages and business loans, harming households and business investment which is very weak.
  • The levy
  • ...
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Discussion paper

15 Jun 2017

This report models the impact of an increased Medicare Levy in comparison to a progressive Medicare Levy, more like income tax, on the spread of Australian income earners. 

The Turnbull Government proposes to increase the Medicare levy to 2.5 per cent of income from July 2019. That would...

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Discussion paper

15 Jun 2017

This discussion paper considers potential reforms to the Deductible Gift Recipient (DGR) tax arrangements. DGR status allows an organisation to receive gifts and contributions for which donors are able to claim a tax deduction. The DGR tax arrangements are intended to encourage philanthropy and...

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