This discussion paper explores the economic impact of the Australian Investment Guarantee, an economic policy initiative of the Australian Labor Party that they are taking to the 2019 federal election.

Political science tells us that constituencies emerge around policy settings. The mushrooming of age-based constituencies is making tax reform difficult, with implications for intergenerational equity.

The analysis shows all five Tasmanian electorates are among the biggest losers of the government’s income tax cut plan, inner-city electorates in Sydney and Melbourne are the biggest winners, and South Australia and central and north Queensland get at least 30% per capita less than electorates in Sydney and Melbourne.

This UK research aimed to understand: how wealthy people see themselves; what shapes their behaviour; how they plan and structure their tax affairs; how they view tax avoidance and evasion; and how HMRC could encourage voluntary compliance with the taxation system.

The Australian Small Business and Family Enterprise Ombudsman has researched the issue of debt recovery action taken by the ATO against small businesses while the disputed matter was before the Administrative Appeals Tribunal. The investigation found that such action can severely impact upon a person's ability to prosecute their case and carry on their business.