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.

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...

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.

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.

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.

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.

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...

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.

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...

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.

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...

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.

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.

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...

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.

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

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

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

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.

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...

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...

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

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...

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.

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.