Taxation

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

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.

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...

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....

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.

Research report

6 Jun 2018

This analysis continues the Australia Institute's analysis of the effects of the Turnbull Government’s income tax plans, by looking at the distribution of the benefits by federal electorate.

Working paper

6 Jun 2018

We study optimal income tax progressivity in an environment where individuals are exposed to idiosyncratic income and health risks over the lifecycle. Our results, based on a calibration for the US economy, indicate that the presence of health risk combined with incomplete insurance markets amplifies...

Submission

4 Jun 2018

The Turnbull Government’s proposed personal income tax cuts are the largest ever proposed in a federal budget. As is outlined in this submission, the substantial reduction in revenue is not obviously consistent with the government’s medium-term fiscal strategy.

Report

Using incentives to drive a new era of infrastructure reform
4 Jun 2018

This economic modelling, released by Infrastructure Australia, shows that introducing incentive payments to encourage the states and territories to progress nation-shaping infrastructure reforms could boost the economy by $66 billion and deliver better infrastructure for our growing cities and regions.

Report

31 May 2018

On 26 March 2018, the Senate referred an inquiry into the ‘Commitment to the Senate’ issued by the Business Council of Australia on 21 March 2018, and commitments to stronger wages and employment to the Senate Economics References Committee for inquiry. This is the interim...

Report

30 May 2018

This is the final report of the inquiry by the Senate Economics References Committee into corporate tax avoidance in Australia.

Submission

30 May 2018

Submission to the Senate Economics Committee on the proposed income tax cuts, in which ACOSS recommends that these cuts be opposed in their entirety and lists the main reasons why.

Report

29 May 2018

This report looks at how health expenditure is paid for by federal, state and territory, and local governments, through taxation revenue.

Overview

 

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