Taxation

Alternate Term Label:
Tax
Policy report

Lower company tax to resuscitate the economy

This paper argues that ongoing policy initiatives focused on governments borrowing in order to stimulate the economy, particularly through consumer spending, will fail to revitalise the long-term productive capacity of the Australian economy.
Report

Family tax credits: do children get the support in New Zealand that they would get in Australia?

This report compares the Australian and New Zealand family tax credit systems. Findings demonstrate that the Australian system is significantly more generous. This is particularly the case for families receiving income support. The New Zealand system is discriminatory, penalising the children of parents receiving a...
Draft report

NSW Review of federal financial relations: draft report

This NSW Review of federal financial relations draft report sets out a blueprint for refreshing Australia’s 119-year-old federation.
Discussion paper

NSW Review of federal financial relations: discussion paper

The NSW Government has commenced a review of federal financial relations. This discussion paper outlines options for reform.
Report

Trade transformation: supporting Australia's export and investment opportunities

This inquiry considered opportunities for Australian businesses to increase their exports and attract further investment. In particular, the Committee examined what role the Australian government has in boosting exports, such as through supporting research and development, trade agreements and tax incentives.
Working paper

Improving tax compliance without increasing revenue: evidence from population-wide randomized controlled trials in Papua New Guinea

This paper studies the impact of “nudges” on taxpayers with varying tax compliance histories in Papua New Guinea.
Working paper

Reforming state taxes on property

This paper argues that replacing conveyance duty, or stamp duty, on the transfer of property and the current narrow base land tax, and both with progressive rates, with a comprehensive land base and flat rate annual tax would generate large gains in national welfare.
Report

Australian’s views about COVID-19 policies: May 2020

There is vigorous debate about a range of COVID-19 specific policies, as well as a discussion about what economic policies will be required as the immediate concerns about infection and mortality due to COVID-19 recede. In order to support this debate, this paper provides data...
Discussion paper

A COVID-19 tax rebate for frontline workers

This paper makes the case that future tranches of fiscal stimulus should target frontline Australian workers, especially those in retail, health services, public transport and cleaning. Not only is it a way of paying gratitude to their service during an unprecedented crisis, but also as...
Fact sheet

Fact Check: Kevin Rudd's claim that Labor has been a lower taxing government checks out

Prime Minister Kevin Rudd claims that "under this government, the tax to GDP ratio has, in the period we've been in office, [been] an average of 22.7 per cent".