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Taxation

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.