Leslie Nielson provides a simple, easy to use summary of superannuation taxation and preservation rules.

This edition of the Economic Roundup contains the following articles in PDF and RTF formats: * Fiscal Sustainabiltiy and Prefunding * Health Promotion * Net tax thresholds for Australian families * Tax system complexity and compliance costs - some theoretical considerations * Key themes from the Treasury Business Liaison Programme - July and August 2005...

Many government spending programmes do some good, but the question posed in this new research paper is whether they do more good than the harm they cause. Alex Robson demonstrates that every dollar the government raises in tax has a cost. He calculates the total deadweight loss of taxation could be as high as $61...

Do income taxes levied at a state or regional level affect the after-tax distribution of income? Or do workers merely move between regions, causing pre-tax wages to adjust? Andrew Leigh draws on evidence from the United States and the European Union to explore this question.

Why taxpayers pay their taxes voluntarily is an important question for tax administrations worldwide. Some believe it is because taxpayers are deterred from tax evasion out of a fear of being caught or penalised. Others, suggest that factors such as the level of 'tax morale' (the intrinsic motivation one has to pay their tax) affects...