Taxation

Report

18 Jul 2019
39

Leading progressive figures in the United States are proposing radical new ideas aimed at substantially reshaping the US economy and combatting rising inequality. Big-ticket expenditures and large tax hikes are all part of the mix as potential presidential candidates vie for public attention.

Working paper

1 Jul 2019
163

This paper argues that the economy is softening, the budget position is uncertain, and calls for the Morrison Government to use fiscal policy to stimulate the economy are growing. Tax cuts now could provide that stimulus, but there are big risks from locking in major...

Report

26 Jun 2019
27

The objective of the audit was to assess whether the Australian Taxation Office and the Department of Agriculture have effectively administered the Farm Management Deposits (FMD) Scheme.

Report

25 Jun 2019
90

This analysis of the long term impacts of bracket creep shows that taxpayers are being over compensated for bracket creep at all income levels. The Morrison Government has used bracket creep as a key reason why it needs to implement its income tax cuts package...

Briefing paper

16 Jun 2019
127

This research finds that the first stage of the Morrison Government’s tax plan will see men and women receive an almost even split of the tax cuts. But men will receive almost double the amount women do from the later stages of the government’s tax...

Working paper

12 Jun 2019
3

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

Report

7 Jun 2019
73

This paper outlines how the Morrison Government’s unlegislated tax cut, proposed for 2024-25, will see $33 billion over five years flow to those earning over $180,000 and $26 billion flow to those earning over $200,000.

Commentary

4 Jun 2019
15

However you look at it, $158 billion in forgone revenue from the government’s ambitious tax cut program will impact the government’s capacity to meet the needs of Australians, writes Joe Zabar, director of economic policy and deputy CEO of Catholic Social Services Australia.

Discussion paper

4 Jun 2019
18

The New Zealand government is seeking public feedback on proposals to more effectively tax the digital economy in New Zealand.

Report

31 May 2019
140

This paper argues that the benefit of the final stage of the federal government’s income tax plan will flow overwhelmingly to high income earners, with almost a third going to the top 10% and more than half going to the top 20%.

Report

30 May 2019
10

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO’s) management of small business tax debt arising from compliance activities.

Working paper

28 May 2019
51

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.

Commentary

19 May 2019
285

Now that the Coalition has won the federal election, how will it meet its campaign promises on taxes, the environment, education, health and infrastructure?

Discussion paper

17 May 2019
10

The New Zealand government has announced changes to the GST treatment of telecommunications services that are to apply from 1 October 2020. This issues paper provides further details of the announcement, specifically the decision to repeal most of the special rules currently in the Goods...

Report

16 May 2019
28

This paper sets out the case for change of the council tax system in London. It outlines some of the views of those who live in the capital and pay council tax in the system as it is, and how they would like to see...

Briefing paper

15 May 2019
88

This analysis of income tax data confirms a dramatic slowdown in Australian wages in recent years – and the slowdown is worse than previous statistics indicated.

Report

13 May 2019
186

As aged care is increasingly run by for-profit companies, questions have been raised about the financial practices, tax payments and the overall lack of transparency. This report analyses the tax practices and financial structures of Australia’s six largest private family owned aged care companies using...

Report

9 May 2019
108

The very different approaches of the major parties to taxation present voters with the starkest choice on offer for decades. This report shows how different taxpayers would fare under the competing tax policies being taken to the 2019 federal election by Labor and the Coalition....

Commentary

30 Apr 2019
12

Political science tells us that constituencies emerge around policy settings. The mushrooming of age-based constituencies is making tax reform difficult, with implications for intergenerational equity.

Briefing paper

29 Apr 2019
8

The analysis shows all five Tasmanian electorates are among the biggest losers of the government’s income tax cut plan, inner-city electorates in Sydney and Melbourne are the biggest winners, and South Australia and central and north Queensland get at least 30% per capita less than...