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.
Discussion paper

Tax cuts or spending: what is the most effective stimulus?

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.
Report

Early tax cuts as stimulus – gender analysis

This paper looks at how much of the benefit of bringing forward the tax cut goes to women and how much goes to men, based on two options for how the federal government might bring forward the tax cuts.
Report

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.
Survey

Per Capita tax survey 2020

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...
Working paper

Early federation reviews and 1942 income tax unification

Abstract: In Australia’s first five decades as a Federation, tax reform efforts were driven by the need to establish robust revenue bases for a growing nation and settle relative taxing responsibilities of the Commonwealth and state governments. These decades were also a time of crises...
Discussion paper

Early tax cuts as stimulus

Modelling in this paper demonstrates that bringing forward Stages 2 and 3 of the federal government’s income tax cuts would mainly benefit high income earners and have a very poor stimulatory effect on the economy.

Supporting tenants and landlords through Coronavirus

The Victorian Government will bring urgent legislation to the Parliament in line with decisions of the National Cabinet to support tenants and landlords through the coronavirus pandemic by reforming residential and commercial tenancy laws.Initiative: Temporary ban on evictionsInitiative: Rent relief for tenants experiencing financial hardship...

Landlords and tenants benefit from extra $50m in land tax relief

Residential and SME commercial tenants - including gyms, restaurants, cafes, beauty salons and hairdressers - suffering significantly as a result of COVID-19 restrictions will benefit from immediate rent reductions.Initiative: Eviction moratoriumInitiative: Land tax relief package for landlords

Funding boost and new emergency measures to protect tenancies

Residential tenants and landlords facing financial hardship due to COVID-19 will receive increased support and greater certainty from the NSW Government's new temporary rental support measures announced today.Initiative: Eviction moratoriumInitiative: Rent relief