Person

Leslie Nielson

Blog post

Who exempts what from consumption taxes?

Outlines which OECD countries include or exclude food, health, education and financial services from their respective consumption taxes, along with various countries’ general consumption tax rate. Introduction At the time the Goods and Services Tax was introduced, health, education and financial services and some food...
Report

Greenhouse gas emissions: still trading after all these years

Against the background of declining support for in Australia for greenhouse gas emissions trading, this paper surveys recent emissions trading developments worldwide. The former Rudd Government deferred the proposed emissions trading scheme, the Carbon Pollution Reduction Scheme to at least 2013 due to the slow...
Briefing paper

Emissions trading - has it worked?

Emissions trading gets a lot of bad press. James Hansen, a leading advocate for climate change legislation, has rejected emissions trading altogether in favour of a carbon tax. In an open letter delivered on 29 December 2008 to then President-Elect Obama, Dr Hansen described cap-and-trade...
Report

Superannuation 2009-2010

This paper is designed to provide readers with a summary of superannuation taxation, contribution, preservation and payment rules. It covers, amongst others, the following topics: • the taxation of superannuation contributions and benefits • the level of superannuation contributions that employers must make (Superannuation Guarantee)...