Taxation

ALTERNATIVE LABELS
Tax
Tax policy
Tax revenue


Report

Fuelling budget repair: how to reform fuel taxes for business

The $8 billion a year in fuel tax credits given to businesses should be cut in half, to help repair the budget and reduce carbon emissions, according to this Grattan Institute report.
Report

Survival of the richest: how we must tax the super-rich now to fight inequality

Other authors
Dana Abed, Carlos Brown, Anthony Kamande, Max Lawson, Susana Ruiz
This report focuses on how taxing the rich is vital to addressing skyrocketing inequality. It shows how taxing the rich could set the world clearly on the path to a more equal, sustainable world that is free of poverty.
Working paper

On the way out: government revenues from fossil fuels in Australia

This paper reviews the implications of the ongoing energy transition for government revenues from fossil fuel extraction and use and discusses policy options in response.
Working paper

Population ageing and government revenue: expected trends and policy considerations to boost revenue

Population ageing is expected to result in significantly higher government spending in many OECD countries in the coming decades. This paper sheds light on the macroeconomic consequences of population ageing for government revenue in a framework consistent with the OECD long-term model.
Report

Australian National Food Donation Tax Incentive implementation analysis

This project served to test the National Food Donation Tax Incentive (NFDTI) across the food waste ecosystem to substantiate its ability to drive impactful change in the food relief sector, and deliver support to the Australian environment, population and economy.
Working paper

Improving the utilisation of the fringe benefits tax concession by Public Benevolent Institutions

This paper explores the history of the Fringe Benefits Tax concession and how it has evolved since its introduction.
Working paper

Hundreds and thousands: bunching at positive, salient tax balances and the cost of reducing tax liabilities

Australian taxpayers display reference-dependent preferences when filing their tax returns - they bunch at positive and salient thresholds. In this paper, the authors develop a model of taxpayer behaviour to show that bunching heterogeneity reflects both differences in preferences and the rate at which the...
Discussion paper

An economy that works for people

Full and secure employment should be the top macroeconomic goal of the Albanese Government, according to the ACTU in this paper released ahead of the Jobs Summit in early September.
Working paper

Paying back Australia's COVID-19 debt

The COVID-19 pandemic has seen a sudden and steep increase in Australia’s public debt, as in most other countries. This paper investigates and assesses ways in which Australia can bring its debt down to fiscally sustainable levels through the tax and transfer system.
Briefing paper

APPEA members who pay no income tax

In this paper, the author asserts that petroleum industry claims, including by the Australian Petroleum Production & Exploration Association (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.
Policy

Tax the billionaires

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

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.
Report

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...
Report

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.
Report

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...
Report

The LMITO and stage 3 tax cuts by electorate

This electorate analysis of the Morrison Government’s current plan to scrap the Low and Middle Income Tax Offset (LMITO) 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.
Report

World inequality report 2022

This report presents the most up-to-date synthesis of international research efforts to track global inequalities. The data and analysis presented here are based on the work of more than 100 researchers over four years, located on all continents, contributing to the World Inequality Database, maintained...
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.