Taxation

Discussion paper

17 Oct 2018

This paper examines what has happened to government revenue in the last twenty years, the state of government revenue today and how we can reform our tax system to make it more efficient and equitable.

Research report

20 Sep 2018

If the ultimate purpose of public policy is to improve wellbeing, then few areas of public policy contribute as much to the wellbeing of New Zealanders as the tax system.

Research report

18 Sep 2018

Taxes in New Zealand have risen four times faster than incomes in the 20th Century. Taxes now take more of our income than in almost any country outside Europe. New Zealand has become a high tax country. This report looks at how good a job...

Research report

10 Sep 2018

This inquiry provided an opportunity to explore in detail how different types of taxpayers, particularly individuals and small businesses, currently engage with Australia’s tax system and how they might like to do so in the future. This can help inform the federal government's longer term...

Policy report

5 Sep 2018

This paper explores the hypothesis that growth of government has become self-sustaining through the emergence of a segment of the population that both enjoys sufficient direct support from government and is large enough that political parties shape policies to curry its favour.

Briefing paper

1 Sep 2018

This briefing paper explains the Open Budget Index (OBI) in more detail and discusses the state of budget transparency, participation and oversight in Australia, regionally and globally.

Research report

8 Aug 2018

This project provides another example of the returns to government from small changes informed by behavioural insights. BETA partnered with the Australian Tax Office (ATO) to reduce work-related expense claims by $2.2 million and increase tax paid by $0.9 million with a simple letter sent...

Briefing paper

2 Aug 2018

In Australia’s tax and social welfare system, many women face effective marginal tax rates (EMTRs) on work income which are higher than the marginal tax rates of the personal income tax structure. Even for some top income earners, high EMTRS may be produced. For example,...

Working paper

1 Aug 2018

Although coworkers are spending an increasing share of their working time interacting with one another, little is known about how the coordination of hours among heterogenous coworkers affects pay, productivity and labor supply. In this paper, we use new linked employer-employee data on hours worked...

Briefing paper

30 Jul 2018

Australia Institute research has consistently shown there is no correlation between lower company tax rates, employment or economic growth. This analysis shows that foreign investors will be the unambiguous winners of the proposed company tax cut.

Research report

18 Jul 2018

This report examines the broad trends within the Commonwealth tax system since 2001–02 and the risks they present. An awareness of these risks allows policy makers to work to ensure the sustainability of the tax system over the medium term.

Research report

5 Jul 2018

This research is the final report of the AHURI inquiry into ‘Pathways to Housing Tax Reform in Australia.’ It features real-world modelling and implementation time frames to steer tax settings that progress the efficiency, equity and sustainability of housing tax policy, and also presents meaningful,...

Briefing paper

2 Jul 2018

This paper argues that it is evident that Australia’s attraction as a location to conduct R&D has diminished, with the net tax benefit available for non-refundables now being amongst the lowest on a comparison of international R&D tax regimes.

Working paper

1 Jul 2018

We examine Australia's Mature Age Worker Tax offset (MAWTO), a targeted earned income tax credit of up to $500 to incentivize participation of older workers that existed from 2004-05 to 2014-15. Using a difference-in-differences approach, we find that MAWTO increased labor market participation by around...

Research report

28 Jun 2018

This report summarises and responds to stakeholder submissions to the issues paper released in May 2018. It highlights the lack of publicly available information to inform the review and lays the case for the AER to use its information gathering powers to request this information...

Working paper

26 Jun 2018

I define a new tax instrument, the ‘deductibility rate’, which specifies the proportion of eligible expenses a taxpayer may deduct when preparing her taxes. If the utilities of gross income and deductions are separable, then the deduction elasticity reflects the revenue leakage caused by greater...

Working paper

25 Jun 2018

This paper provides theoretical and empirical evidence on the implications of the timing of reminders by studying the effect of varying the timing of reminder letters to taxpayers on their payment behavior. The collection of unpaid tax debts constitutes a considerable challenge for tax authorities....

Research report

22 Jun 2018

BETA partnered with the Australian Tax Office to design and test behaviourally informed methods of communications aimed at improving compliance among businesses in the Deferred GST Scheme.

Discussion paper

18 Jun 2018

This analysis of the long term impacts of bracket creep shows that Australian taxpayers at all income levels have received more in tax cuts than they have lost through bracket creep – in other words, they have already been overcompensated for bracket creep.

Commentary

8 Jun 2018

The debate about the Turnbull Government’s income tax cuts is being sidetracked by misconceptions.

Overview

 

Items: 489