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...
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).
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.
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.
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.