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Taxation

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.