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Taxation

Working paper

What future for the corporation tax?


This paper looks at the arguments for and against corporation tax in the context of Australia, which has had for thirty years a dividend imputation system for corporate-shareholder taxation.
Working paper

Relative welfare weights for individuals, consumers and producers


This paper applies the concept of an Inequality Deflator to evaluate the relative value of capital versus individual income.
Report

Housing, multi-level governance and economic productivity


This study investigated the way in which housing policy mechanisms contribute to economic productivity and growth.
Report

The major bank levy: we’re all going to be hit


This report argues that the major bank levy proposed by the Turnbull Government in the 2017–18 Budget has numerous flaws.
Discussion paper

Time for a progressive Medicare levy


This report models the impact of an increased Medicare levy in comparison to a progressive Medicare levy, more like income tax, on the spread of Australian income earners.