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...
Policy report

Tax and the fertility freefall: children, care and the Intergenerational Report

This paper argues that Australia should invest in financial support for parental care time for all children, with options suited to both parents, for at least the first 12 months after birth, and for universal public childcare for all children.
Working paper

The ATO Longitudinal Information Files (ALife): Individuals - a new dataset for public policy research

This working paper provides an overview of the ATO's 'ALife - Individuals' dataset and outlines some of the possibilities for public policy research and evaluation that will improve understanding of taxpayer behaviour and support policy development.
Working paper

A study of profit shifting using the Hines and Rice approach

Adopting and modifying the approach used by Hines and Rice (1994), this paper investigates the extent of cross-border profit shifting activities by foreign-owned Australian companies (FOACs) and evaluate the effectiveness of the measures implemented by the Australian government to combat base erosion and profit shifting...
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.
Discussion paper

Budget blueprint: the roaring twenties

This paper outlines four policy areas that could provide tremendous potential for Australia to improve its economic development.
Survey

Per Capita tax survey 2021

The Per Capita Tax Survey 2021 provides valuable insights into public sentiment towards the federal government’s role in the post-COVID recovery, and can be used as a valuable resource for policy-makers in the months ahead.
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.
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).