Taxation
Alternative labels
Tax revenue
Tax
Tax policy
Working paper
Modelling Australian corporate tax reforms: updated for the recent US corporate tax changes
Using economy-wide modelling, this paper quantifies the substantial consumer benefits from tax reforms that reduce the corporate tax rate, narrow the base to economic rents, or replace imputation with less generous dividend tax concessions.
Report
Sugar taxes: a review of the evidence
This report provides an assessment of the evidence for sugar taxes as a fiscal instrument to improve health. Forty-seven peer-reviewed studies and working papers published in the last five years were reviewed, summarised and assessed for key methodological issues.
Report
Tax Expenditures Statement 2017
The 2017 Tax Expenditures Statement lists 289 tax expenditures and, where possible, provides an estimate of the dollar value or order of magnitude of the benefit to taxpayers.
Report
The changing institutions of private rental housing: an international review
What lessons can be drawn from institutional change in private rental sectors (PRSs) internationally which could enhance the equity, efficiency and effectiveness of the sector in Australia, particularly to improve outcomes for low-income tenants?
Report
The Australian Taxation Office’s use of settlements
This audit examined the effectiveness of the Australian Taxation Office’s use of settlements to resolve taxpayer disputes.