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Taxation

Strategy

A plan for a stronger Australia


This plan, aimed at creating a more resilient Australia, proposes measures to reform infrastructure planning, regional planning, higher education and vocational training, enterprise bargaining, income taxes, electricity policy, and more.
Policy report

Budget 2019: why the long-term tax cuts should be fast-tracked


This paper argues that to differentiate between superficial tax changes and meaningful tax reform, it is necessary to understand the link between taxes, incentives and behaviour.
Report

Report on the inquiry into the implications of removing refundable franking credits


The committee gathered evidence from 19 public hearings and 1777 submissions, finding that the proposed policy to remove refundable franking credits is inequitable and deeply flawed. It recommends that any policy that could reduce Australian retirees’ income by up to a third should only be considered as part of an equitable package for wholesale tax...
Policy report

How does the budget affect us? Independent modelling of the Federal Budget 2019-20


This NATSEM analysis finds that given the wide range of tax changes and the energy payment, nearly 85% of Australian families will be affected by at least one measure of the tax and transfer policy changes, and nearly 90% of the population.
Report

Regressing on tax


This report contains modelling of the distributionary effect of the accelerated income tax cuts, which reveals 54% of the tax cut benefit goes to the top 20% of income earners, while the bottom 20% receive a mere 3% of the benefit.