Tax planning

Research report

18 Oct 2018

Evidence provided to this inquiry, extensive debate in the Senate chamber, and wider discourse in the public arena, did not clearly articulate how a reduction in the corporate tax rate would directly lead to higher wages and better economic outcomes for the majority of the...

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.

Discussion paper

9 Oct 2018

The UK is a wealthy nation, but that wealth is very unevenly distributed. This has negative implications for both economic prosperity and justice. These issues are set to become more important as technological change, stagnating wages and rising house prices increase the income and gains...

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

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...

Discussion paper

20 Aug 2018

The Australia Institute has released new analysis of a list, compiled by the Department of Finance and distributed to crossbench Senators, outlining large companies that may benefit from the further company tax cuts for big business. The list was released under Freedom of Information laws....

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...

Discussion paper

29 Jun 2018

The federal government welcomes stakeholder feedback on the exposure draft legislation and associated explanatory materials. In addition, this accompanying consultation paper outlines key areas where the government requests specific feedback on the implementation of the reforms.

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...

Briefing paper

21 Jun 2018

This analysis of stage three of the government’s income tax plan shows high-income earners will get 95% of the benefit, while three-quarters of taxpayers get no benefit at all.

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.

Discussion paper

15 Jun 2018

This discussion paper has been released to seek views on a proposal to implement a levy on international visitors travelling to New Zealand to fund tourism infrastructure and conservation.

Policy report

13 Jun 2018

The most basic requirement for any tax system is to raise enough revenues to fund the legitimate expenditure requirements of governments. Since the Global Financial Crisis, tax adequacy has become an increasing concern because of ill disciplined government spending.

Submission

Treasury Laws Amendment (Personal Income Tax Plan) Bill 2018 [Provisions] Submission 13
13 Jun 2018

This paper examines the Turnbull Government’s 2018 personal income tax proposals by presenting a distributional analysis of the tax cuts and then looking at some general tax principles and considerations that we can use to assess the present proposals.

Commentary

8 Jun 2018

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

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...

Overview

 

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