From 1 July 2010 the government will replace the R&D Tax Concession with a simplified R&D Tax Credit, with tighter eligibility criteria. This paper argues that the reformed scheme will provide more generous support for R&D to help build a more innovative economy. It also poses a range of questions to business about how the...

Through original interviews with donors and partners, the UK based Institute for Philanthropy has prepared a report on how donors are finding imaginative ways to fund strategically during the recession. The report includes ten tips for smarter giving, as well as six case studies with a range of individuals and institutions which explain how they...

This report examines how transport services in Australia should be charged for, how such charges can contribute to economic efficiency and how capital works in the transport sector should be funded. The transport sector is a significant component of the Australian economy with transport specific industries comprising 4.6 per cent of GDP in 2006‐07 and...

This paper explores the potential use of environmental taxes in Australia in addition to the broad based and larger revenue raising taxes on income, consumption and assets. Environmental taxes are one of the available policy intervention instruments for correcting market failures with the allocation of and investment decisions for the environment. Effective environmental taxes provide...

Ken Henry’s review of the tax system is heading in the wrong direction, writes Brian Toohey on our partner website, INSIDE STORY