The Inspector-General of Taxation and Taxation Ombudsman (IGTO) commenced this review to maintain community confidence in the administration of the tax system after serious allegations were made about the Australian Taxation Office’s (ATO) inappropriate use of garnishee notices on small businesses. These allegations were made...
This study focuses on three long-standing measures that provide support to individuals and businesses in remote areas. This issues paper outlines a range of issues on which the commission seeks information and feedback.
This is the ninth Per Capita Tax Survey, which has been conducted annually since 2010, with the exception of 2013. The results provide a snapshot of the Australian public’s attitudes towards taxation and public expenditure, and a long-term view of trends in public opinion on...
This report identifies options that can help deliver long term equitable and sustainable federal budgets while also increasing transparency, and therefore community trust, in the federal budget process.
Tax is the price we pay to live in a civilised society. This paper explores the lessons Australia could learn from Nordic countries, such as Norway, in providing leadership for revenue raising options in Australia.
The key motivation for New Zealand’s Labour-led government in establishing the Tax Working Group was to investigate a fairer tax system. For reasons of simplicity, the TWG proposes broad exclusions from a capital gains tax, including a taxpayer’s primary home and all personal assets such...
This paper looks at the evolution of capital gains tax (CGT) to this point, including how past reforms were justified. It then examines whether discounting capital gains or indexing for inflation — or indeed, a combination of the two — is the better model. The...
This paper discusses the history of cash refunds of excess franking credits, and the impact abolition would have on taxpayers, markets and revenue.
The purpose of this paper is to seek views on the possible design characteristics of a reporting regime to provide information on Australians who receive an income from sharing economy websites.
The final report makes 22 recommendations to government, including establishing a National Obesity Taskforce, reviewing food labelling and dietary guidelines, introducing a tax on sugar-sweetened beverages, restricting TV advertising, and supporting related health promotion activities.
The submission made by Per Capita, an Australian progressive thinktank, to the Standing Committee on Economics inquiry.
The paper concludes that challenges confronting the determination of land value should not deter an impost on land and that land is a base among other forms of taxation that may be equalised to assist funding in regional Australia and New Zealand.
The recent decision by the Full Federal Court in Chevron Australia Holdings Pty Ltd v Commissioner of Taxation  FCAFC 62 is a watershed, not only in Australia but internationally. It provides important insights into how the arm’s length principle takes account of the economic,...
State and territory governments can do more to improve the lives of Australians. The State Orange Book 2018 shows that outcomes vary between states across a broad range of areas. In many cases, states are different because their governments adopted better policies.
This paper examines what has happened to government revenue in the last twenty years, the state of government revenue today and how we can reform our tax system to make it more efficient and equitable.
The federal government is working with other countries, through the G20 and the OECD, to develop sustainable, multilateral responses to address the challenges to Australia's tax systems arising from digitalisation. This discussion paper explores options to move towards a fairer and more sustainable tax system...