You are here

FAST Record ID: 
1143876

Search Collection:

Taxation

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. The present plan would bring the tax rate down to 20 per cent at the national level. With state taxes, that means that the...

Share
Geographic Coverage: 
Broad Subject Area(s): 

Report

09 Nov 2017

Key points:

  • The Australian Parliament recently legislated to apply the GST to low value imported goods from July 2018, using a streamlined collection model that places the responsibility for assessing, collecting and remitting the tax on foreign suppliers.

  • ...
Share
Geographic Coverage: 
Broad Subject Area(s): 

Book

08 Nov 2017

Gender inequality is profoundly unjust and in clear contradiction to the philosophy of the ‘fair go’. In spite of some action by recent governments, Australia has fallen behind in policy and outcomes, even as the G20 group of nations, the Organisation for Economic Co-operation and Development...

Share
Geographic Coverage: 
Broad Subject Area(s): 

Working paper

07 Nov 2017

On 27 September 2017, the United States (US) Administration and Republican Congressional leadership released a framework for US tax reform, including a reduction in the federal corporate tax rate from 35 to 20 per cent.

A corporate tax rate cut stimulates investment by making more...

Share
Geographic Coverage: 
Broad Subject Area(s): 

Discussion paper

06 Nov 2017

Housing affordability concerns the ability of singles, couples and families to buy or rent dwellings within reasonable distances to employment and study opportunities, and basic amenities. Those dwellings are first and foremost our homes, the foundation of our lives and our...

Share
APO Collection(s): 
Geographic Coverage: 
Broad Subject Area(s): 

Working paper

01 Nov 2017

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, while addressing key...

Share
Geographic Coverage: 
Broad Subject Area(s): 

Working paper

31 Oct 2017

The world has become an increasingly integrated and global place, creating opportunities for businesses to expand their networks beyond physical borders. This presents both opportunities and challenges to the corporate tax system, as the rise of intangibles and the digital economy creates...

Share
Broad Subject Area(s): 

Report

11 Oct 2017

The PBO’s 2017–18 Budget medium-term projections report identified that the projected return to surplus in 2020–21 is predominantly due to a projected increase in personal income tax revenue. 

The average tax rate faced by individuals is estimated to increase by 2.3 percentage...

Share
Geographic Coverage: 
Broad Subject Area(s): 

Draft report

09 Oct 2017

The Productivity Commission has been asked to undertake an inquiry into Australia’s system of horizontal fiscal equalisation (HFE) as the basis for the distribution of GST revenue to the States and Territories (hereafter States). The Productivity Commission is to consider the influence the...

Share
Geographic Coverage: 
Broad Subject Area(s): 

Policy report

06 Oct 2017

Alternative design details for a revenue neutral tax reform package to replace conveyance duty, narrow base land tax and stamp duty on insurance with a broad base property tax are described. Optional design details include: the taxes to be replaced; for the replacement tax,...

Share
Broad Subject Area(s): 

Report

03 Oct 2017

Road congestion charges should be introduced in Sydney and Melbourne. An examination of 3.5 million Google Maps trip-time estimates across more than 350 routes over six months of this year suggests both cities could face traffic gridlock in future unless decisive action is taken to manage...

Video lecture/presentation

20 Sep 2017

Capital gains tax. It’s a topic that comes around every election year, and 2017 is no exception. Sometimes it’s a scaremongering tactic used to warn voters off considering rival parties. Sometimes it’s presented as a serious policy option that can, and should, be implemented. As always, the...

Share
Geographic Coverage: 
Broad Subject Area(s): 

Working paper

15 Sep 2017

Distributional analysis captures the wide range of policy outcomes and the diverse effects of policy changes across the population. Static microsimulation models are a commonly used tool for producing distributional analysis. Treasury has developed the CAPITA (Comparative Analysis of Personal...

Share
Geographic Coverage: 
Broad Subject Area(s): 

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...

Share
Geographic Coverage: 
Broad Subject Area(s): 

Working paper

01 Sep 2017

We quantify marginal excess burden, defined as the change in deadweight loss for an additional dollar of tax revenue, for different taxes. We use a dynamic general equilibrium, overlapping generations model featured with heterogeneous agents and a realistic structure of corporate finance and...

Share
Geographic Coverage: 
Broad Subject Area(s): 

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...

Share
Geographic Coverage: 
Broad Subject Area(s): 

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)...

Share
Geographic Coverage: 
Broad Subject Area(s): 

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...

Share
Geographic Coverage: 
Broad Subject Area(s): 

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....

Share
Geographic Coverage: 
Broad Subject Area(s): 

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. ...
Share
Geographic Coverage: 
Broad Subject Area(s):