Taxation

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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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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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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Survey

12 Jun 2017

This is the seventh Per Capita Tax Survey, which has been conducted annually since 2010, with the exception of 2013.

The Survey provides a snapshot of the Australian public’s attitudes towards taxation and public expenditure, and a long-term view of trends in public sensibility towards...

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Working paper

01 Jun 2017

This paper presents the findings of two Randomized Controlled Trials (RCTs) that were conducted in collaboration with the Australian Taxation Office (ATO). The first trial tests the effect of changes to letters (timing, social norms, colour, and provision of information about charitable...

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Working paper

01 Jun 2017

This paper outlines a methodology for forecasting the components of household final consumption expenditure, which is necessary in order to forecast revenue collections from a number of different taxes. A forecast combination approach using autoregressive models, regressions on relative prices...

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Policy

01 Jun 2017

The NSW Government has developed a new package of measures designed to improve housing affordability across NSW.

These policies take into account the difficulty that first home buyers face in entering the market, the state’s growing population and the need to ensure that development...

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Guide

25 May 2017

Every small business is the realisation of someone’s dream. Australia’s economy is strong thanks to small business people taking a risk and pursuing their dream. A strong small business sector means more jobs for Australians and more opportunities to build vibrant local communities across the...

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Discussion paper

25 May 2017

As part of the Australian Government’s response to Infrastructure Australia’s Australian Infrastructure Plan, and in line with with the Transport and Infrastructure Council’s Heavy Vehicle...

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Research report

18 May 2017

Foreword

We want to return the discussion to the important issues for most New Zealand workers and taxpayers that are often forgotten during all the talk of ‘burdens’ and ‘reliefs’: why we pay tax, what our taxes are paying for, and whether New Zealand’s tax system is...

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Report

16 May 2017

The capital gains tax (CGT) discount is a tax concession. While personal income earned in other ways is taxed at the full marginal rate, only half the income earned from a capital gain is taxed. So if someone were to earn an additional $1,000 from extra hours at work, all the $1,000 would be...

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Report

15 May 2017

Research Summary

This study investigated the relationships between housing, housing markets and the labour market. It considered factors such as geographic mobility, reservation wages (i.e. the minimum wage that an unemployed individual can accept) and job search behaviours across a range...

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Report

09 May 2017

The Black Economy Taskforce has been established to develop an innovative, forward-looking, whole-of-government policy response to combat the black economy in Australia, recognising that these issues cannot be tackled by traditional tax enforcement measures alone.

The black economy refers...

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Report

07 May 2017

The Medicare Levy is, and always has been, a fiscal fiction. The revenue raised by the levy is not ‘hypothecated’ – dedicated specifically to fund Medicare – but goes into general government revenue. Moreover, the amount of revenue raised by the levy accounts for a mere fraction of government...

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