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Taxation

Report

AI and the modern tax agency


Based on insights from roundtable participants and research by the authors, this report provides analysis and makes recommendations for the IRS and tax agencies around the world to leverage artificial intelligence (AI) to improve customer service and education, compliance and enforcement, and risk management—and to do so while mitigating risk and building trust through the...
Policy

Completing road reform


Infrastructure Partnerships Australia is calling on all levels of government to develop a process which provides clarity and consistency for all motorists across Australia in paying for their road use - whether it be via a fuel excise or road user charge.
Report

Towards Levyathan? Industry levies in Australia: research paper


This paper explores the evolution of Australian industry levies since Federation, how they represent a growing form of micro-taxation in Australia, and the potential factors that have supported their proliferation.
Briefing paper

Bracket creep hits young Australians hardest


Bracket creep chips away at living standards, especially those of younger generations, this paper from the Centre for Independent Studies outlines.
Working paper

Uninterrupted growth, redistribution and inequality: the Australian case 1991-2020


To what extent can a progressive tax and transfer system moderate the distributional impacts of uneven economic growth? The authors revisit this question in the unique Australian context of three decades of uninterrupted economic growth from 1991 to 2020.