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Taxation

Policy report

A poor tax - Council tax in London: time for reform


This report argues that leaving council tax unreformed is becoming ever more unsustainable. Local authorities across the country are increasingly cash strapped, as a consequence of government cuts to their core grant funding and limits on their ability to raise funds through council tax and other sources.
Article

The real story of Labor's dividend imputation reforms


Grattan Institute researchers, Brendan Coates and Danielle Wood, outline who wins and who loses from Labor’s hotly debated tax policy.
Report

GFC+10: Executive pay in Australia


This report, analysing CEO pay in Australia, has found concerning trends that mirror the surge in executive pay in the lead-up to the GFC.
Policy report

Fair dues: Rebalancing business taxation in the UK


This policy paper argues for a rebalancing of the business taxation system. It sets out a series of reforms aimed at achieving a fairer burden of taxation between different kinds of businesses and taxpayers, while supporting employment, wages and investment.
Report

The income tax treatment of housing assets: an assessment of proposed reform arrangements


This research models several politically acceptable pathways to reform negative gearing and CGT so as to reduce impacts on less sophisticated property investors. Two reform models— a rental deduction cap of $5,000 and a progressive rental deduction based on income—could lead to savings of over $1.7 billion each.