Tax reform

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.

Policy report

22 Mar 2018

This report argues that leaving council tax unreformed is becoming ever more unsustainable. Local authorities across the country are increasingly cash strapped, as a consequence of government cuts to their core grant funding and limits on their ability to raise funds through council tax and...

Policy report

6 Oct 2017

This paper presents some options for the details of the property taxes reform package, and then assesses their comparative efficiency and redistribution effects.

Report

18 May 2017

This booklet aims to broaden the discussion around tax in New Zealand and covers a range of policy and theory topics.

Working paper

20 Mar 2017

This paper uses detailed information about household supermarket purchases from the Australian Nielsen Homescan Survey to estimate price elasticities of demand for a range of food categories. An instrumental variable strategy is employed to address endogeneity issues. The estimates obtained from our analysis are used...

Briefing paper

13 Dec 2016

After some years of stasis, superannuation tax reform was back on the agenda in 2016. Not since the Howard-Costello changes in the 2006-07 Budget has there been such a substantial amount of superannuation reform. However, the 2016 changes go in the opposite direction of the...

Working paper

25 Oct 2016

Newly available archival documents give insight into the Hawke Government (1983-1991) political and consultative processes, which resulted in the Australia’s Petroleum Resource Rent Tax Assessment Act 1987 (Cth). The recently unpacked private papers from 1984 of Dr Craig Emerson (a Ministerial economic advisor at the...

Working paper

1 Sep 2016

There is increased interest in land taxation in Australia and internationally, as reflected for example, in the Henry report on tax reform in 2010 and the UK Mirrlees Report in 2011. This interest stems from the immobility of land as a factor of production, which...

Report

5 Apr 2016

Without any change in personal income tax rates or thresholds, the tax burden will increase substantially and many more taxpayers will face high marginal rates over the next few years. Increasing the thresholds for some or all marginal tax rates to match past growth in...

Journal article

29 Feb 2016

New Zealand is world-renowned for its nature – its lush forests, spectacular mountain landscapes, wild and scenic rivers, beautiful coastlines and extraordinary biodiversity. This natural heritage is the foundation of New Zealand’s identity and its branding, and the premier attraction for the tourism industry....

Journal article

29 Feb 2016

Biodiversity offsets are proliferating globally, and are commonly offered or required in a development context to address residual impacts on biodiversity. Regulatory requirements for mitigating or offsetting ecological harm are now commonplace, with more than 60 countries having introduced relevant policies. Biodiversity offsets are commonly...

Commentary

25 Feb 2016

It’s not too late for Malcolm Turnbull to regain some of the ground he’s lost on tax. Labor’s plan shows why he can’t afford to dodge it

THE LAST fortnight has been a bitter one for many Australians who wanted to see Malcolm...

Discussion paper

11 Feb 2016

This paper argues that an estate tax would make a useful contribution to the government’s tax armoury. The aging of the population means that the tax base is likely to be expanding well into the future. In addition the estate duty is useful because it...

Briefing paper

14 Jan 2016

The $7 billion needed for the Federal Government to fund the last two years of the Gonski plan can be easily financed. The Government has a potential revenue pool of at least $34 billion a year by reducing several tax concessions to high income earners...

Report

11 Jan 2016

Summary: The largest tax concession in Australia is the capital gains tax (CGT) exemption for the main residence. Last year it cost the budget $46 billion and is predicted to cost the budget $189 billion over the next four years. Each year the cost...

Report

13 Dec 2015

Australian taxpayers face a future tax increase of $1,180 a year on average if nothing is done about bracket creep, according to this report.

Introduction

There is a large gap between what the Australian government raises in taxes and what it spends....

Briefing paper

5 Nov 2015

Increases in the Goods and Services Tax (GST) are being advocated to help fund services provided by the States such as health care; to replace other indirect taxes such as Stamp Duties or Payroll Taxes; or to pay for income or company tax cuts....

Report

14 Sep 2015

Downloading this report requires a free registration with Deloitte.

Overview

The easy ride is over. No longer is Australian prosperity able to slipstream on the growth of a fast charging China. Our living standards have stalled since 2011, and there is a...

Submission

11 Jun 2015

Tax reform can no longer be avoided. Tax reform is essential to help resolve the serious Budget pressures facing federal and state governments which threaten essential benefits and services. We need it to underpin growth - in investment, living standards and jobs - at a...

Commentary

28 Apr 2015

Negative gearing is a means of avoiding tax. No one begrudges anyone the right to buy an investment property and to make money out of it. Britain, Canada, the United States, France, Germany, Japan and most of the nations with which we compare ourselves are...

Overview

 

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