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.
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...