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Taxation

Working paper

A gender deduction gap


This paper uses Australian tax return data and techniques from the gender pay gap literature to explore whether men in similar economic circumstances to women claim more deductions on their tax return.
Discussion paper

Collection models for GST on low value imported goods - discussion paper


This paper highlights key issues and outlines preliminary views for an inquiry into the collection of GST on low value imported goods.
Discussion paper

Collection models for GST on low value imported goods: discussion paper


The Productivity Commission sees the main purpose for this inquiry as being to check that the legislated model is the best means to extend the GST to low value imported goods, and to identify any practical improvements to support effective implementation.
Article

The coming boom in inherited wealth


John Quiggin looks at if we will have to learn to live in a patrimonial society?