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Tax policy
Tax revenue

Briefing paper

APPEA members who pay no income tax

In this paper, the author asserts that petroleum industry claims, including by APPEA, that gas projects would be contributing billions of dollars in federal taxes has not eventuated.
Briefing paper

Economic records don’t match the election rhetoric: data brief

Economic management is a feature of all election campaigns, but key claims made to date do not stack up. This paper explores claims about wages growth and tax by the Morrison Government, finding inconsistencies between its arguments and its record.

Tax the billionaires

This policy statement outlines The Greens' policy position on taxation for high-wealth individuals and corporations in Australia.

Administration of the JobKeeper scheme

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's administration of the JobKeeper scheme.

A fairer tax and welfare system for Australia

This research paper was commissioned by the St Vincent de Paul Society National Council of Australia Inc. as an initiative to help address the growing gap between ‘the haves’ and ‘the have nots’ in Australia. The paper proposes three simple policy proposals designed to improve...

Fair go gone: stage 3 tax cuts and LMITO by occupation

The stage 3 tax cuts, worth $15.7 billion per year will come into effect in July 2024, while the Low- and Middle-Income Tax Offset (LMITO), worth $7 billion per year is due to end this year. This paper looks at the distribution of the tax...
Policy report

Corporate income taxation in Australia: theory, current practice and future policy directions

This report provides a framework for policy analysis of the corporate income tax system in Australia to broaden understanding of the topic and heighten policy debate.
Working paper

State and Territory tax reform

The nature of Australia’s federation means the Commonwealth controls the principal revenue-raising instruments, but large expenditure responsibilities are left to the states. This paper focuses on reviews that the states and territories have undertaken to improve the quality of their tax systems.
Policy report

Orange Book 2022: policy priorities for the federal government

Building on research and analysis published by Grattan Institute since it was founded 13 years ago, this report identifies reforms to boost incomes, improve health and education, create better transport links, make housing more affordable, generate meaningful progress on climate change, and strengthen Australia’s political...
Working paper

Superannuation tax concessions are overestimated*(revised)

In this paper, the author justifies an economic formulation of effective tax rates which better expresses the impact of taxes on behaviour and on welfare than the conventional legalistic formulation.

Rich man’s world: gender distribution of the stage 3 tax cuts

The Australian government has claimed that young women are some of the biggest beneficiaries of their income tax cuts over recent years. This analysis shows that the stage 3 tax cuts, which the government has committed to introduce after the next election, will see most...

The LMITO and stage 3 tax cuts by electorate

This electorate analysis of the Morrison Government’s current plan to scrap the LMITO (Low and Middle Income Tax Offset) after 2021-22 shows most taxpayers will be worse off when the legislated Stage 3 tax cuts to high income earners comes into effect in 2024-25.
Working paper

Superannuation tax concessions are overestimated

The main focus of this paper is to carefully analyse the estimates of tax concessions made by the Australian Treasury and TTPI.
Fact sheet

Fact Check: Jim Chalmers says the two highest-taxing governments of the past 30 years have been Coalition governments.

Labor Shadow Treasurer Jim Chalmers says it is the Coalition whose record on taxes falls short, claiming that the two highest taxing governments of the last thirty years were both Liberal-National governments. Verdict: Dr Chalmer’s claim is a fair call.
Working paper

The lifetime fiscal impact of the Australian permanent migration program

The Fiscal Impact of New Australians model (FIONA) has been developed by the Treasury to estimate the fiscal impact of permanent migrants over their remaining lifetimes in Australia. This paper presents the methodological approach used in FIONA, along with the main modelling results.

FFS? Fossil fuels support in the UK tax system

This report uncovers the extent to which the UK Government is providing fossil fuel companies with tax subsidies.
Working paper

The law and policy of VAT tourist tax refund schemes: a comparative analysis

This paper does an analysis of the main elements of the European Union VAT tourism tax refund scheme and then focuses on a detailed comparative case study of the design and administration of the tourism tax refund schemes in the GST of Australia and the...
Briefing paper

Briefing note: SA EV tax package analysis

Far from being a national leader in electric vehicle uptake, South Australia is already lagging other States and Territories across the country. This paper argues that South Australia should pursue a policy of permanently abolishing stamp duty on all electric vehicle (EV) purchases, as has...
Policy report

Net zero and the tax system

This report calls for a genuine public discussion on the potential of tax as a policy instrument alongside spending, regulation and other interventions to address the United Kingdom's transition to net zero.
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.