Tax reform
Alternative labels
Design and administration of taxation
Report
Sickly sweet: it’s time for a sugary drinks tax
Australians consume far too much sugar, which is one of the main reasons our rates of obesity and type 2 diabetes are so high. The authors of this report argue that with surging adoption and growing evidence that self regulation has failed, it’s time for Australia to catch up with the rest of the world...
Report
Inequality in Australia 2024: who is affected and how
This report examines the latest available data from the Australian Bureau of Statistics (for 2019-20, adjusting forward to 2022-23 for wealth) to identify who stands where on the income and wealth ladders and the main causes of income and wealth inequality.
Report
Buying better income taxes with land taxes
Everyone wants people off welfare and into a job. But how does our tax system help? This report explores effective marginal tax rates (EMTRs) and how they act as a disincentive to workers starting or increasing work.
Research Summary
Stepped on by stamp duty
Stamp duty penalises homeowners that move. This note – the first in a two part series – illustrates its costs on people using data from the 2023 McKinnon Poll 'Understanding attitudes towards housing in Australia'.
Discussion paper
Enhancing the Tax Practitioners Board’s sanctions regime
This consultation paper seeks feedback on proposed reforms that will provide the Tax Practitioners Board with a stronger and more agile sanctions regime, a greater deterrence effect on misconduct in the financial services sector and to tighten tax agent regulation.