This paper argues that an estate tax would make a useful contribution to the government’s tax armoury. The aging of the population means that the tax base is likely to be expanding well into the future. In addition the estate duty is useful because it is levied at a time when the one who accumulated...

Presents data for the 25 years from 1989-90 to 2013-14 and describes some of the key trends and explores the relationships between health expenditure and its drivers. SummaryTo better understand the long-term trends in health expenditure in Australia, this report presents data for the 25 years from 1989-90 to 2013-14, describes some of the key...

This study quantifies the macroeconomic and welfare effects of three proposed fiscal measures to eliminate Australian government budget deficits and to reduce public debt by 2030, namely: (i) temporary income tax hikes; (ii) temporary consumption tax hikes (increases in the GST rate); and (iii) temporary transfer payment cuts.

This report lists 290 tax expenditures and, where possible, provides an estimate of the dollar value or order of magnitude of the benefit to taxpayers. IntroductionA tax expenditure arises where the actual tax treatment of an activity or class of taxpayer differs from the benchmark tax treatment.

The $7 billion needed for the Federal Government to fund the last two years of the Gonski plan can be easily financed. The Government has a potential revenue pool of at least $34 billion a year by reducing several tax concessions to high income earners and by clamping down on rampant tax evasion by high...