The objective of this study is twofold. First, to investigate the extent to which debt loading is potentially being used to reduce tax revenues in Australia, and to compare it to savings from Centrelink’s Enhanced Welfare Payment Integrity measures. Second, to discuss the effectiveness of the Petroleum Resource Rent Tax, and to compare potential revenues...

The chiefs of some of Australia's biggest businesses descended on Parliament House yesterday, urging the government to pass the Coalition's company tax cuts. The renewed push for lower tax rates for big businesses comes after Parliament passed the so-called Google Tax, a 40% on any profits that multinationals are found to have shifted offshore to...

Overview Research from the Australia institute has calculated the impact of the recent Fair Work Commission decision to cut penalty rates on the Commonwealth Budget. The paper from Richard Denniss, Chief Economist at The Australia Institute, found reduced income tax collection from lower wages as well as greater welfare assistance for low income earners is...

This paper outlines the origins of tax expenditure analysis in the 1960s, the key debates at that time and over subsequent decades, and the current state of tax expenditure analysis. The paper suggests that the pros and cons of tax expenditure analysis were comprehensively worked through within a short time of the concept being proposed...

This paper uses detailed information about household supermarket purchases from the Australian Nielsen Homescan Survey to estimate price elasticities of demand for a range of food categories.