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The Tax Institute Submission – Treasury Laws Amendment (GST Low Value Goods) Bill 2017

April 20, 2017

The Tax Institute Submission - Treasury Laws Amendment (GST Low Value Goods) Bill 2017 The Tax Institute (10 April 2017). The Tax Institute's submission to the Senate Standing Committee on Economic in relation to the Treasury Laws Amendment (GST Low Value Goods) Bill 2017.

GST reform in Australia: Implications of estimating price elasticities of demand for food

April 05, 2017

GST reform in Australia: Implications of estimating price elasticities of demand for food Tax and Transfer Policy Institute (March 2017). This paper uses detailed information about household supermarket purchases from the Australian Nielsen Homescan Survey to estimate price elasticities of demand for a range of food categories. An instrumental variable strategy is employed

What Makes Taxes Seem Fair?

April 05, 2017

What Makes Taxes Seem Fair? Tax Policy Centre (29 March 2017). What makes people perceive their taxes as “fair”? We worked with the news website Vox to produce a short quiz about tax knowledge, which we used to test whether drawing readers’ attention to certain aspects of the tax code changed their

Global distribution of revenue loss from tax avoidance

March 29, 2017

Global distribution of revenue loss from tax avoidance United Nations University (22 March 2017). International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael

The Impact of Penalty Rate Cuts on Personal Tax Revenue and Welfare

March 29, 2017

The Impact of Penalty Rate Cuts on Personal Tax Revenue and Welfare The Australia Institute (27 March 2017). Research from the Australia institute has calculated the impact of the recent Fair Work Commission decision to cut penalty rates on the Commonwealth Budget. The paper from Richard Denniss, Chief Economist at The Australia Institute, found

What Price Value Capture?

March 20, 2017

What Price Value Capture? Grattan Institute (19 March 2017). State governments should be wary of following the Turnbull Government’s advice to introduce “value capture” schemes to fund major new transport projects. As Australians in capital cities struggle to cope with clogged roads and crowded trains, the Turnbull Government wants to stop being just “an

Economic Policy Reforms: Going for Growth

March 19, 2017

Economic Policy Reforms: Going for Growth OECD (17 March 2017). Going for Growth builds on OECD expertise on structural policy reforms and economic performance to provide policy makers with a set of concrete recommendations on reform areas identified as priorities for strong and inclusive growth. The priorities broadly cover product and labour market

Easytax resurrected – A look at One Nation’s economic and taxation policies

March 19, 2017

Easytax resurrected - A look at One Nation's economic and taxation policies The Australia Institute (8 March 2017). Pauline Hanson's February 2017 announcement that One Nation will again campaign for a flat-rate 2 per cent turnover tax takes her back to a policy position she first adopted nearly two decades ago. Initial analysis suggests

ACOSS budget priorities statement_2017-18

February 27, 2017

ACOSS budget priorities statement_2017-18 ACOSS (February 2017). The Australian Council of Social Service today called on the Turnbull Government to throw out harsh proposals that have repeatedly failed to pass Parliament and adopt budget policies that are fair and sustainable. “After three years of chasing the ill-conceived 2014 Budget cuts, it’s time the Government

Stagnation nation? Australian investment in a low-growth world

February 27, 2017

Stagnation nation? Australian investment in a low-growth world Jim Minifie, Grattan Institute (February 2017). The Federal Government’s key policy prescription – a cut in the company tax rate from 30 per cent to 25 per cent over ten years – would attract extra foreign investment, but at a cost: it would also reduce