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Taxation

Draft report

NSW Review of federal financial relations: draft report


This NSW Review of federal financial relations draft report sets out a blueprint for refreshing Australia’s 119-year-old federation.
Working paper

Improving tax compliance without increasing revenue: evidence from population-wide randomized controlled trials in Papua New Guinea


This paper studies the impact of “nudges” on taxpayers with varying tax compliance histories in Papua New Guinea.
Working paper

Reforming state taxes on property


This paper argues that replacing conveyance duty, or stamp duty, on the transfer of property and the current narrow base land tax, and both with progressive rates, with a comprehensive land base and flat rate annual tax would generate large gains in national welfare.
Report

Australian’s views about COVID-19 policies: May 2020


There is vigorous debate about a range of COVID-19 specific policies, as well as a discussion about what economic policies will be required as the immediate concerns about infection and mortality due to COVID-19 recede. In order to support this debate, this paper provides data on Australian’s views in May 2020 about a range of...
Discussion paper

A COVID-19 tax rebate for frontline workers


This paper makes the case that future tranches of fiscal stimulus should target frontline Australian workers, especially those in retail, health services, public transport and cleaning. Not only is it a way of paying gratitude to their service during an unprecedented crisis, but also as a productive form of economic stimulus.