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...

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...

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)...

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...

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....

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
...

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...

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,...

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.

...

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...

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...

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%...

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
...