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BEPS: Neutralising the tax effects of branch mismatch arrangements

August 17, 2017

BEPS: Neutralising the tax effects of branch mismatch arrangements OECD, (July 2017). In October 2015, as part of the final BEPS package, the OECD/G20 published a report on Neutralising the Effects of Hybrid Mismatch Arrangements (OECD, 2015). This report set out recommendations for domestic rules that put an end to the use of hybrid

Trusts and Tax Avoidance

August 10, 2017

Trusts and Tax Avoidance David Richardson, The Australia Institute (July 2017). This new report shows that, according to ATO data, the equivalent of 21.6% of Australia's national income was run through a trust. The flow of money out of these trusts is skewed heavily towards those on very high incomes.

A gender deduction gap

August 10, 2017

A gender deduction gap Peter Varela, Tax and Transfer Policy Institute (July 2017). This paper uses Australian tax return data and techniques from the gender pay gap literature, including the Oaxaca-Blinder decomposition and the DiNardo-Fortin-Lemieux decomposition, to explore whether men in similar economic circumstances to women claim more deductions on their tax return. After controlling for

What future for the corporation tax?

August 10, 2017

What future for the corporation tax? David Ingles, Tax and Transfer Policy Institute (July 2017).  Corporation taxes are under pressure from a number of sources. This paper looks at the arguments for and against corporation tax in the context of Australia, which has had for 30 years a dividend imputation system for corporate-shareholder taxation.  Corporation

The Impact of the South Australian Bank Levy

July 11, 2017

The Impact of the South Australian Bank Levy Matt Grudnoff, The Australia Institute (July 2017). A new report from The Australia Institute’s Senior Economist, Matt Grudnoff, reviews the economic impact of the South Australian government’s proposed bank levy. The research finds that the banks are not only very capable of paying the 0.0036% levy

Paying for Zero: Cost of managing tax affairs

July 02, 2017

Paying for Zero: Cost of managing tax affairs Matt Grudnoff, The Australia Institute (June 2017). The Labor party has announced a policy to limit the deduction that can be claimed for managing your tax affairs to $3,000. The complexity of the tax system means that some people are spending large amounts of money

A Progressive Medicare Levy

July 02, 2017

A Progressive Medicare Levy - the Medicare top-up David Richardson, The Australia Institute (June 2017). A new report models the impact of an increased Medicare Levy in comparison to a progressive Medicare Levy, more like income tax, on the spread of Australian income earners. The Government proposes to increase the Medicare levy to 2.5

Per Capita Tax Survey 2017 – Public Attitudes Towards Taxation and Public Expenditure

July 02, 2017

Per Capita Tax Survey 2017 - Public Attitudes Towards Taxation and Public Expenditure Emma Dawson and Warwick Smith, Per Capita (June 2017). This is the seventh Per Capita Tax Survey, which has been conducted annually since 2010, with the exception of 2013. The Survey provides a snapshot of the Australian public’s attitudes towards taxation

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting – Information Brochure

June 10, 2017

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting - Information Brochure OECD (June 2017). On 7 June 2017, over 70 Ministers and other high-level representatives participated in the signing ceremony of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit

Behavioural insights and business taxation: Evidence from two randomized controlled trials

June 10, 2017

Behavioural insights and business taxation: Evidence from two randomized controlled trials Nicholas Biddle, Katja Fels and Mathias Sinning, Tax and Transfer Policy Institute (May 2017). This paper presents the findings of two Randomized Controlled Trials (RCTs) that were conducted in collaboration with the Australian Taxation Office (ATO). The first trial tests the effect of