Taxation
Alternative labels
Tax revenue
Tax
Tax policy
Discussion paper
Tax deductible gift recipient reform opportunities: discussion paper
This discussion paper considers potential reforms to the Deductible Gift Recipient (DGR) tax arrangements.
Survey Report
Per Capita tax survey 2017
This survey provides a snapshot of the Australian public’s attitudes towards taxation and public expenditure, and a long-term view of trends in public sensibility towards our tax and transfer system.
Working paper
Forecasting household consumption components: a forecast combination approach
This paper outlines a methodology for forecasting the components of household final consumption expenditure, which is necessary in order to forecast revenue collections from a number of different taxes.
Working paper
Behavioural insights and business taxation: evidence from two randomized controlled trials
This paper presents the findings of two RCTs that were conducted in collaboration with the ATO.
Discussion paper
Land transport market reform: independent price regulation of heavy vehicle charges - discussion paper
This Australian Government discussion paper outlines options for an independent price regulator for heavy vehicle charges.