The introduction of A New Tax System in July 2000 included substantial changes to social security payments, including family assistance and child care subsidies. Most of these payments are income tested, so that as a family's income increases the amount of government assistance they receive is reduced. This paper analyses the impact of increasing income...

Non-lodgers, or non-filers as they are often known, are individuals who do not lodge or file a tax return. By not lodging a tax return statement these people are not part of 'the system' and are rarely included in research. This research note provides an analysis and interpretation of the information about non-filers gained from...

A national survey of 6,000 taxpayers involved in tax planning schemes was conducted by the Australian National University in 2002. The survey examined taxpayers' views of the ATO, the tax system and the ATO's approach toward dealing with the schemes issue. One finding suggest that the schemes market was more supply than demand driven, and...

This paper examines the $30 billion in Commonwealth tax expenditures which provide tax benefits through deductions, rebates, reduced rates and deferred liabilities. While essentially the same as outlays, tax expenditures are not subject to the same scrutiny but provide the cosmetic effect of a slimmer public sector with lower outlays and taxation receipts.

The current system for imposition and collection of fines in Australia is significantly flawed. Fines are often inappropriately imposed/not imposed, inequitable, have high default rates and are expensive to enforce. This paper suggests an alternative scheme for the enforcement and collection of fines, a Fine Enforcement Collection Scheme (FECS), based on the principles underlying the...