This paper studies the effects of increases in payroll tax thresholds on wages, employment and capital expenditure in Australia. The estimates within provide no evidence in favor of the hypothesis that a lower payroll tax burden increases wages, employment or capital expenditure.

This report challenges the view that the highly sought-after stamp duty to land tax reform is too 'politically difficult' to achieve. For politicians searching for a circuit-breaker on state tax reform, this model offers generous but logical concessions for existing owners, choice for future buyers, and an attractive introductory period to secure early support.

This paper proposes a method to improve the cash flow corporate tax and in particular to make it better applicable to financial corporations.

This paper looks at issues with conventional approaches to capital income taxation, such as the income tax, the capital gains tax and the cash-flow consumption tax.

This paper argues the Government’s tax plan will make income tax less progressive, with most of the benefit going to those on high incomes.