Home > Archive by category "papers"

Category Archives: papers

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

Oligopoly money: how a company tax cut would be wasted on big business

February 19, 2017

Oligopoly money: how a company tax cut would be wasted on big business Matt Grudnoff and David Richardson, The Australia Institute (February 2017). A full third of the benefit of a company tax cut would be enjoyed by just 15 companies in Australia. Once phased in the cut would be worth $6.7 billion per

Liberals heartland rejects PM’s company tax and renewable agenda

February 19, 2017

Liberals heartland rejects PM's company tax and renewable agenda The Australia Institute (February 2017). New polling conducted by ReachTEL for The Australia Institute of the electorates represented by Malcolm Turnbull and Tony Abbott reveals strong opposition for cutting the tax rate, particularly for larger companies. Both electorates registered more support for increasing the company

BEPS Action 5 harmful tax practices peer review transparency framework

February 19, 2017

BEPS Action 5 harmful tax practices peer review transparency framework OECD (February 2017). The OECD  has released key documents, approved by the Inclusive Framework on BEPS, which will form the basis of the peer review of the Action 5 transparency framework. The Action 5 standard for the compulsory spontaneous exchange of information on tax

BEPS Action 13 on country-by-country reporting peer review documents

February 19, 2017

BEPS Action 13 on country-by-country reporting peer review documents OECD (February 2017). The OECD has released key documents, approved by the Inclusive Framework on BEPS, which will form the basis of the peer review of Action 13 Country-by-Country Reporting. The Action 13 standard on Country-by-Country Reporting is one of the four BEPS minimum

The bunching of capital gains realizations

February 19, 2017

The bunching of capital gains realizations Timothy Dowd and Robert McClelland, Urban Brookings Tax Policy Center (February 2017).  This paper models taxpayer decisions to realise or delay their capital gains and losses. Its authors use a unique data set of capital asset sales to examine the shifting of gains across time periods with different