An inquiry report into Australia’s taxation system including critiques of the current tax system and proposals for reform. The committee noted that the last comprehensive review of the tax system was completed in 2010.

This paper looks at the distribution of four tax concessions. The four tax concessions are worth $60 billion per year and include negative gearing, superannuation tax concessions, capital gain tax discount and excess franking credits.

In the lead up to the 2019 federal election, RMIT ABC Fact Check examines how tax data is being used in the public policy debate.

The Morrison Government has argued Labor's controversial plan to scrap refundable franking credits on dividends from shares is unfair. Assistant Treasurer Stuart Robert says the plan will overwhelmingly hit low and middle-income earners, claiming that 84

A stochastic life-cycle model is used in this report to examine the implications for Australian retirees of full access to dividend imputation credits. We find that the availability of imputation credits can justify a significant bias towards Australian equities in retirement portfolios, largely at the expense of world equities. We also generate estimates of the...