Tax planning

Discussion paper

12 Mar 2019
58

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.

Report

8 Mar 2019
121

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.

Policy report

5 Mar 2019
54

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...

Report

21 Feb 2019
10

Concerns about the structure, fairness and balance of the New Zealand tax system have led to the Tax Working Group recommending the government tax more income from capital gains.

Commentary

30 Jan 2019
13

Labor’s economic policies might seem like a life raft to the Coalition, writes Paul Rodan.

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...

Discussion paper

17 Oct 2018
167

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.

Discussion paper

9 Oct 2018
76

The UK is a wealthy nation, but that wealth is very unevenly distributed. This has negative implications for both economic prosperity and justice. These issues are set to become more important as technological change, stagnating wages and rising house prices increase the income and gains...

Discussion paper

Treasury discussion paper
2 Oct 2018
15

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...

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

10 Sep 2018
75

This inquiry provided an opportunity to explore in detail how different types of taxpayers, particularly individuals and small businesses, currently engage with Australia’s tax system and how they might like to do so in the future. This can help inform the federal government's longer term...

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....

Briefing paper

30 Jul 2018
84

Australia Institute research has consistently shown there is no correlation between lower company tax rates, employment or economic growth. This analysis shows that foreign investors will be the unambiguous winners of the proposed company tax cut.

Report

18 Jul 2018
61

This report examines the broad trends within the Commonwealth tax system since 2001–02 and the risks they present. An awareness of these risks allows policy makers to work to ensure the sustainability of the tax system over the medium term.

Report

5 Jul 2018
192

This research is the final report of the AHURI inquiry into ‘Pathways to Housing Tax Reform in Australia.’ It features real-world modelling and implementation time frames to steer tax settings that progress the efficiency, equity and sustainability of housing tax policy, and also presents meaningful,...

Briefing paper

2 Jul 2018
51

This paper argues that it is evident that Australia’s attraction as a location to conduct R&D has diminished, with the net tax benefit available for non-refundables now being amongst the lowest on a comparison of international R&D tax regimes.

Working paper

1 Jul 2018
26

We examine Australia's Mature Age Worker Tax offset (MAWTO), a targeted earned income tax credit of up to $500 to incentivize participation of older workers that existed from 2004-05 to 2014-15. Using a difference-in-differences approach, we find that MAWTO increased labor market participation by around...

Discussion paper

29 Jun 2018
38

The federal government welcomes stakeholder feedback on the exposure draft legislation and associated explanatory materials. In addition, this accompanying consultation paper outlines key areas where the government requests specific feedback on the implementation of the reforms.

Report

28 Jun 2018
12

This report summarises and responds to stakeholder submissions to the issues paper released in May 2018. It highlights the lack of publicly available information to inform the review and lays the case for the AER to use its information gathering powers to request this information...

Briefing paper

21 Jun 2018
107

This analysis of stage three of the government’s income tax plan shows high-income earners will get 95% of the benefit, while three-quarters of taxpayers get no benefit at all.

Overview

 

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