Business tax

Report

Tax administration management report
13 Mar 2019
37

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...

Report

13 Dec 2018
5

This report outlines how Australia’s anti-tax avoidance regime could be further strengthened to ensure that multinationals – particularly those profiting of Australia’s finite nature resources – can no longer avoid their tax obligations with impunity.

Report

18 Oct 2018
42

Evidence provided to this inquiry, extensive debate in the Senate chamber, and wider discourse in the public arena, did not clearly articulate how a reduction in the corporate tax rate would directly lead to higher wages and better economic outcomes for the majority of the...

Report

20 Sep 2018
22

If the ultimate purpose of public policy is to improve wellbeing, then few areas of public policy contribute as much to the wellbeing of New Zealanders as the tax system.

Report

18 Sep 2018
163

Pharmaceutical companies behind some of Australia’s best-known brands avoided an estimated $215 million a year in tax in Australia over a three year period - almost four times the $63 million actually paid, according to this report.

Discussion paper

20 Aug 2018
94

The Australia Institute has released new analysis of a list, compiled by the Department of Finance and distributed to crossbench Senators, outlining large companies that may benefit from the further company tax cuts for big business. The list was released under Freedom of Information laws....

Discussion paper

20 Jul 2018
7

The ABN system was originally introduced in 2000 to provide a unique identifier for businesses to use when dealing with government, and to support the introduction and administration of the Goods and Services Tax (GST). However, the value and meaning of an ABN within the...

Working paper

25 Jun 2018
59

This paper provides theoretical and empirical evidence on the implications of the timing of reminders by studying the effect of varying the timing of reminder letters to taxpayers on their payment behavior. The collection of unpaid tax debts constitutes a considerable challenge for tax authorities....

Report

22 Jun 2018
27

BETA partnered with the Australian Tax Office to design and test behaviourally informed methods of communications aimed at improving compliance among businesses in the Deferred GST Scheme.

Report

31 May 2018
5

On 26 March 2018, the Senate referred an inquiry into the ‘Commitment to the Senate’ issued by the Business Council of Australia on 21 March 2018, and commitments to stronger wages and employment to the Senate Economics References Committee for inquiry. This is the interim...

Working paper

31 May 2018
7

By international standards, Australia’s business tax system combines a high company tax rate of 30 per cent with low taxation of domestic investors through dividend imputation. This prioritising of domestic investors over foreign investors is at odds with the evidence in this paper that the...

Report

30 May 2018
37

This is the final report of the inquiry by the Senate Economics References Committee into corporate tax avoidance in Australia.

Discussion paper

A discussion paper on a research and development tax incentive for New Zealand
19 Apr 2018
34

This discussion document outlines the main features of the New Zealand government's research and development (R&D) tax incentive proposal.

Briefing paper

ACOSS briefing note
15 Apr 2018
5

This briefing note describes why we cannot afford more company or personal tax cuts while the budget remains in deficit.

Working paper

12 Apr 2018
58

This paper uses administrative business income tax data covering 2001-02 to 2014-15 to determine whether payroll tax affects the behaviour of businesses.

Discussion paper

22 Mar 2018
60

Over the ten years to 2026-27, when the total benefit to companies is estimated at $65 billion, The Australia Institute estimates the big four banks will receive a ‘gift’ of $9.5 billion, with the Commonwealth Bank alone to receive $2.8 billion.

Policy report

8 Mar 2018
24

This policy paper argues for a rebalancing of the business taxation system. It sets out a series of reforms aimed at achieving a fairer burden of taxation between different kinds of businesses and taxpayers, while supporting employment, wages and investment.

Working paper

8 Feb 2018
13

The Australian Government proposes to reduce the company tax rate from 30 to 25 per cent. However, there are widespread concerns that the fiscal cost is not affordable. This paper considers alternative reforms of corporate taxation that could fund a corporate tax rate cut. We...

Working paper

1 Feb 2018
55

Using economy-wide modelling, this paper quantifies the substantial consumer benefits from tax reforms that reduce the corporate tax rate, narrow the base to economic rents, or replace imputation with less generous dividend tax concessions.

Discussion paper

21 Nov 2017
82

This paper reviews the implications of the latest Trump tax plan for Australia; in particular that part of the plan that involves changes to the company tax arrangements.

Overview

 

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