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The Henry report provides a robust framework for future reform of the tax system, according to this paper.
It is clear from that many of ACOSS's proposals were adopted by the Review, though it is not yet clear whether they will be adopted by...
This discussion paper sets out the Business Council of Australia's long-term vision for tax reforms that would drive economic growth.
It calls for a tax system that maximises community wealth, which is then shared by every Australian.
Among the reforms proposed in Unrealised...
This report argues that the key to progressive tax reform is to strengthen the personal income tax system and puts forward a set of benchmarks and options for reform.
These will be used by ACOSS to evaluate the proposals of the Government’s Australia’s Future...
Capital gains tax raises little revenue, but at a substantial cost in terms of economic efficiency, says CIS Research Fellow Dr Stephen Kirchner in his new report.
At best, CGT is an anti-avoidance measure. Yet CGT is itself readily avoided through the deferred realisation...
An assessment of Australia's the strengths and weaknesses of taxation system.
Adam Smith said that a good taxation system should be equitable between taxpayers, certain in its impact on each of them, simple to comply with and parsimonious in its administration costs. Sadly, the...
This discussion paper outlines the Government's plan for Australian tax reform, presented at the October 2011 Tax Forum.
The Government has embarked on an ambitious tax reform agenda to reward hard work and boost participation, to support families and the disadvantaged, and to...
The Centre for International Economics has modelled the impact of the following reforms on the Norfolk Island economy: ■ Core Reform — at the core of the proposed reforms is inclusion of Norfolk Island in the mainland’s welfare and Medicare systems. This...
This paper discusses the history of cash refunds of excess franking credits, and the impact abolition would have on taxpayers, markets and revenue.