This paper argues that there are important questions of law that arise from the Glencore Case appeal decision that would warrant the seeking of special leave to appeal to the High Court.
In this paper, the authors build a general equilibrium overlapping generations model with heterogeneous agents to study the welfare implications of housing investment tax concessions in the Australian housing market.
The Australian Taxation Office’s management of risks related to the rapid implementation of COVID-19 economic response measures
The objective of this audit was to assess whether the Australian Taxation Office (ATO) has effectively managed risks related to the rapid implementation of COVID-19 economic response measures.
The review analysed the effect of the Point of Consumption Tax (POCT) on wagering operators, the racing industry in Victoria and Australia’s major sporting codes. It considers the effect of the tax on wagering and betting during the first twelve-months following the implementation of the...
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.
The ultimate way to measure the success of any government-backed stimulus project is by how much additional employment it creates. This paper estimates the additional employment that bringing forward stage 2 of the proposed income tax cuts might create.
This report explores tax reform possibilities for Tasmania, as it emerges from the COVID-19 pandemic and recession.
The tenth annual Per Capita tax survey provides an unparalleled insight into the views held by Australians of all ages, from across the country, about the role of tax and public services in our national life. It provides valuable insights to policy makers for the...