Taxation
Alternative labels
Tax revenue
Tax
Tax policy
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.