The main aim of the analyses is to examine the 'churn' of tax and transfer at a micro level, where 'churn' is defined as individuals paying income tax while at the same time also receiving income support payments. The Melbourne Institute Tax and Transfer Simulator (MITTS) is used, based on updated information from the Survey...

This paper argues that as the proportion of elderly people in Australia doubles over the next forty years, growth in federal health spending will create serious budgetary problems. Without policy adjustments or cuts to services, governments will have to force a smaller base of future generations of taxpayers.Jeremy Sammut writes that as the proportion of...

This paper investigates the design of tax structures to promote economic growth. It suggests a “tax and growth” ranking of taxes, confirming results from earlier literature but providing a more detailed disaggregation of taxes. Corporate taxes are found to be most harmful for growth, followed by personal income taxes, and then consumption taxes. Recurrent taxes...

Sinclair Davidson examines the arguments for corporate taxation and concludes that flawed assumptions are propping up Australia’s corporate tax rates. Australian corporate taxation is highly concentrated, with many corporates not paying any tax at all or paying very low rates of tax, while a small number pay a high level of tax. The corporate tax...

Economy-wide benefits would flow from further reductions in the relatively high tariffs on textile, clothing and footware imports, according to this report. Assistance reductions would involve some further contraction of the TCF sector, but this would be outweighed by expansion of other industries resulting from cost reductions. Consumers and taxpayers would benefit from a reduction...