This paper looks at issues with conventional approaches to capital income taxation, such as the income tax, the capital gains tax and the cash-flow consumption tax.

The New Zealand government has announced changes to the GST treatment of telecommunications services that are to apply from 1 October 2020. This issues paper provides further details of the announcement, specifically the decision to repeal most of the special rules currently in the Goods and Services Tax Act 1985 for taxing supplies of telecommunications...

This paper sets out the case for change of the council tax system in London. It outlines some of the views of those who live in the capital and pay council tax in the system as it is, and how they would like to see it change. It also sets out some key lessons from...

As part of the ALRC's 'Where next for law reform?' project, the ALRC is encouraging Australians to think big. Arguably the most significant law reform initiative would be to revise the Australian Constitution. This paper has been prepared to start the conversation.

The very different approaches of the major parties to taxation present voters with the starkest choice on offer for decades. This report shows how different taxpayers would fare under the competing tax policies being taken to the 2019 federal election by Labor and the Coalition.