Tax reform
Alternative labels
Design and administration of taxation
Briefing paper
Stamp duty to land tax: revenue impacts of 'grandfathering' and 'opt-in'
This brief summarises new modelling on the revenue impacts of the model floated by the NSW Treasurer, and explains the key trade-offs involved to inform public policy debate.
Policy report
The taxation of savings in Australia: theory, current practice and future policy directions
The goal of this report is to provide a framework for improving the taxation of savings in Australia over the medium to long term and to demonstrate a consistent approach for evaluating policy proposals to change existing savings taxes.
Report
Overcoming the barriers to tax reform
This report sets out the main barriers that stand in the way of reforming the tax system in the United Kingdom and how the government could overcome them.
Policy report
Road user charging for electric vehicles
Through this policy report, Infrastructure Partnerships Australia is calling for a road user charge on electric vehicles. Applying a simple distance-based charge to electric vehicles will ensure every motorist makes a fair and sustainable contribution to the use of the roads.
Report
Tax concessions for public interest journalism
This report considers the case for tax concessions to encourage additional public interest journalism, and examines the potential application of the R&D model to the news media sector.