This paper looks at the distribution of four tax concessions. The four tax concessions are worth $60 billion per year and include negative gearing, superannuation tax concessions, capital gain tax discount and excess franking credits.

This paper examines whether, in light of the advances in technology and digital take-up rates, the benefits and compliance cost savings of applying accounting income to determine tax liabilities for small business now outweigh previous arguments that rejected such proposals.

In this paper, the authors build a general equilibrium overlapping generations model with heterogeneous agents to study the welfare implications of housing investment tax concessions in the Australian housing market.

This paper argues that there are important questions of law that arise from the Glencore Case appeal decision that would warrant the seeking of special leave to appeal to the High Court.

The objective of this audit was to assess whether the Australian Taxation Office (ATO) has effectively managed risks related to the rapid implementation of COVID-19 economic response measures.