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...
Working paper

Trying to make a good first impression: a natural field experiment to engage new entrants to the tax system

This paper studies the compliance behaviour of new entrants to the tax system using data from a large-scale natural field experiment that was implemented in collaboration with the Australian Taxation Office (ATO).
Discussion paper

Rich men and tax concessions

This paper looks at the distribution of four tax concessions. The four tax concessions are worth $60 billion per year and include negative gearing, superannuation tax concessions, capital gain tax discount and excess franking credits.
Working paper

The tax and accounting interface: how to build a transformational tax system for small businesses using technology as a pathway to reform

This paper examines whether, in light of the advances in technology and digital take-up rates, the benefits and compliance cost savings of applying accounting income to determine tax liabilities for small business now outweigh previous arguments that rejected such proposals.
Working paper

Transfer pricing: the Glencore appeal. To hedge or not to hedge? That is the question

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.
Working paper

Investment housing tax concessions and welfare: evidence from Australia

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.
Report

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.
Report

Report of the Review of the Point of Consumption Tax on wagering and betting

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...
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.
Evaluation

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.