Tax reform
Alternative labels
Design and administration of taxation
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.
Discussion paper
Reforming the Petroleum Resource Rent Tax: a proposal to change its structure
This paper suggests that some tweaking of the Petroleum Resource Rent Tax (PRRT) is required so it allows Australia to share in the windfall energy profits.
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 the financial position of Australians most in need.
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.