Tax reform

Design and administration of taxation

Discussion paper

Reforming the Petroleum Resource Rent Tax: a proposal to change its structure

This paper suggests that some tweaking of the Petroleum Resource Rent Tax (PRRT) is required so it allows Australia to share in the windfall energy profits.

A fairer tax and welfare system for Australia

This research paper was commissioned by the St Vincent de Paul Society National Council of Australia Inc. as an initiative to help address the growing gap between ‘the haves’ and ‘the have nots’ in Australia. The paper proposes three simple policy proposals designed to improve...
Policy report

Corporate income taxation in Australia: theory, current practice and future policy directions

This report provides a framework for policy analysis of the corporate income tax system in Australia to broaden understanding of the topic and heighten policy debate.
Working paper

State and Territory tax reform

The nature of Australia’s federation means the Commonwealth controls the principal revenue-raising instruments, but large expenditure responsibilities are left to the states. This paper focuses on reviews that the states and territories have undertaken to improve the quality of their tax systems.

The LMITO and stage 3 tax cuts by electorate

This electorate analysis of the Morrison Government’s current plan to scrap the Low and Middle Income Tax Offset (LMITO) after 2021-22 shows most taxpayers will be worse off when the legislated Stage 3 tax cuts to high income earners comes into effect in 2024-25.
Working paper

Australia's future tax system

This working paper covers the limited tax reform developments in Australia over the last 20 years, in particular the 2009 Australia’s Future Tax System review and the 2015 tax white paper process with its Re:think discussion paper.

A greener tax system: the people's verdict

The authors of this report argue that the UK government needs an overarching vision and plan for tackling the environmental crisis. While they supported greening the tax system, they strongly believe taxes should not be the only measure. A wider package that also includes regulation...
Discussion paper

Principles of a good tax: evaluating our taxation choices

Tax is not just the price we pay to live in a civilised society, it’s the way we shape the civilisation we want to live in. This discussion paper provides policy-makers with five principles to evaluate Australia's taxation choices.
Working paper

2000: a new tax system

This paper starts with a discussion of the early 1990s battle of the plans between John Hewson’s Fightback! and Paul Keating’s One Nation but then focuses on the Howard–Costello government’s tax reform plan, in particular 1998’s A New Tax System (ANTS), with its centrepiece GST...
Working paper

The political economy of taxation

This paper makes the case for a more deliberate and expansive consideration of political economy issues in the context of Australian tax policy. The paper proposes a number of areas of analysis to further develop an understanding of Australia’s tax policy landscape.
Briefing paper

Ending the race to the bottom: why the UK should seize the opportunity to support a global minimum corporation tax

Since taking office, US President Joe Biden has put forward a bold plan for international cooperation to stop tax avoidance by multinational companies. The UK has every reason to support the Biden Administration's plan for a global minimum corporation tax, this paper argues, and for...
Discussion paper

Bye-bye tax returns: a standard deduction for lower, simpler, and fairer taxes

This discussion paper proposes a straightforward and achievable tax reform—a standard deduction—that would lift billions of dollars worth of dead weight off taxpayers' shoulders every year.
Discussion paper

Avoiding cash costs and mistakes

In this article, the authors critique the compulsory zero-rating (CZR) GST rules for land transactions that were introduced in New Zealand ten years ago.
Working paper

1985 reform of the Australian tax system

After the tumult of the Whitlam Government, the Fraser Government (1975-1983) saw consolidation with less reform. The 1975 Asprey report remained largely unactioned, despite the fundamental problems that burdened the Australian tax system. The 1983 election of the Hawke Government, however, set in train a...

NSW Review of federal financial relations: final report

This final review report finds that while the federation had served the nation well, creeping centralisation and an increasing administrative burden in the financial relations between the Commonwealth and the states has prevented the nation from being as economically efficient as we can be.
Working paper

Incidence of capital income taxation in a lifecycle economy with firm heterogeneity

In the paper, the authors study the incidence of capital income taxation in a dynamic general equilibrium model with heterogeneous firms and lifecycle households.
Working paper

Stamping out stamp duty: property or consumption taxes?

This paper examine the welfare implications of removing stamp duty in a general equilibrium overlapping generation model with heterogeneous agents.
Working paper

Post-war tax reviews and the Asprey Blueprint

This paper focuses on 1975 'Asprey Review,' which provided a blueprint for reform of the Australian tax system.

The Second Interval: evaluating the ACT’s 20 year Land Value Taxation transition after 8 years

The motivation for this tax transition was to improve the predictability, efficiency and equity of the ACT’s taxation system. Eight years into the twenty year transition it appears that the reforms are achieving all three objectives.

Uncovering the hidden costs and benefits from electric vehicles

This report outlines that transitioning Australia’s internal combustion engine vehicle fleet to electric vehicles will result in societal, environmental and economic benefits, that should be recognised and quantified in any discussions relating the to the costs and benefits of electric vehicles in Australia, including fuel...

Guidebook to implement and claim a public interest journalism tax rebate

This publication has been prepared as guidance for the design and introduction of a public interest journalism tax rebate scheme, intended to encourage investment in public interest journalism in Australia. This is in the context of clear problems with the sustainability of news media in...

Reforming Tasmania’s state tax system: some options

This report explores tax reform possibilities for Tasmania, as it emerges from the COVID-19 pandemic and recession.
Discussion paper

Mind the gap: the Australian Actuaries Intergenerational Equity Index - green paper

It is important to understand how intergenerational equity is changing over time. The Australian Actuaries Intergenerational Equity Index (AAIEI) contributes to this discussion by tracking and assessing 24 indicators, across six broad domains, that relate to wealth and wellbeing (economic and fiscal, housing, health and...
Working paper

COVID-19 has exposed the weaknesses in the Australian tax system: tax reform will be required for recovery

This working paper argues that a public policy and structural reform priority should be placed on coordinated actions to amend the Australian tax system in ways that reduce fiscal vulnerabilities and improve societal wellbeing.
Briefing paper

Stamp duty to land tax: revenue impacts of 'grandfathering' and 'opt-in'

This brief summarises new modelling on the revenue impacts of the model floated by the NSW Treasurer, and explains the key trade-offs involved to inform public policy debate.