Working paper

Australia's future tax system

This working paper covers the limited tax reform developments in Australia over the last 20 years, in particular the 2009 Australia’s Future Tax System review and the 2015 tax white paper process with its Re:think discussion paper.
Policy report

Net zero and the tax system

This report draws on earlier Institute for Government work on delivering net zero and on reforming the way in which the United Kingdom makes tax policy. It argues that the Chancellor needs to address the role tax policy will play in supporting the transition to...

Bracket creep and its fiscal impact

'Bracket creep' is a term that describes a situation where income growth causes individuals to pay higher average income tax rates each year. This explainer examines the impact of bracket creep from the perspective of both individuals and government finances.

Owning a share of your work: tax treatment of Employee Share Schemes

An Employee Share Scheme (ESS) is a scheme where employers offer shares or options to an employee in relation to their employment. This report highlights the benefits, but also the difficulties in measuring the usage of ESS in Australia, and also examines the effectiveness of...

A greener tax system: the people's verdict

The authors of this report argue that the UK government needs an overarching vision and plan for tackling the environmental crisis. While they supported greening the tax system, they strongly believe taxes should not be the only measure. A wider package that also includes regulation...
Discussion paper

Principles of a good tax: evaluating our taxation choices

Tax is not just the price we pay to live in a civilised society, it’s the way we shape the civilisation we want to live in. This discussion paper provides policy-makers with five principles to evaluate Australia's taxation choices.
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...