The Consumer Data Right (CDR) aims to give Australian customers a right to access data about them held by businesses, and also to share this information with accredited and trusted third parties of their choice. This paper argues that one of the potential barriers to the CDR being a success is the relatively low take-up...

This paper studies the effects of increases in payroll tax thresholds on wages, employment and capital expenditure in Australia. The estimates within provide no evidence in favor of the hypothesis that a lower payroll tax burden increases wages, employment or capital expenditure.

This paper proposes a method to improve the cash flow corporate tax and in particular to make it better applicable to financial corporations.

This paper looks at issues with conventional approaches to capital income taxation, such as the income tax, the capital gains tax and the cash-flow consumption tax.

This policy brief is part of a multi-country research initiated by the International Budget Partnership (IBP) to assess budget credibility challenges in different countries, particularly how governments report on and justify budget deviations.