Tax benefits
Report
Statutory review of the Electric Car Discount: final report
This review of the Electric Car Discount (ECD) in Australia looks at the effectiveness of the ECD and whether it should continue. The review recommended that the government consider changes to better manage the costs of the ECD.
Report
Changing coverage of the Child Support Program and implications for research on separated parents
This report examines the extent to which cohorts of families are using the Child Support Scheme compared to nearly a decade ago. It is important to understand the drivers of the decline in the Child Support Program coverage and how separated parents, especially main carers, meet the financial needs of their children.
Briefing paper
The unfair distribution of the CGT discount by electorate
The briefing paper provides an analysis of all 150 federal electorates in Australia to show the flow of the 50% Capital Gains Tax (CGT) discount. It finds that the benefits of the CGT discount flow overwhelmingly to a small number of high-income, inner-city electorates in the eastern states.
Report
How does the tax-transfer system replace income after job loss?
This paper investigates how the tax-transfer system replaces lost income after job loss. It uses e61’s tax calculator to estimate the lost income replaced by benefit payments and lower taxes paid following job loss (the income replacement rate). The paper also explores what will happen to replacement rates if payment rates were changed.
Briefing paper
Transition tax incentive: reforming fuel tax credits into a decarbonisation tailwind
A policy proposal to phase-out Australia's Fuel Tax Credit scheme, which subsidises imported high-emissions diesel use, with a transition tax incentive scheme to accelerate electrification and decarbonisation. This paper argues that the fuel tax does not fund roads – it is industry assistance.