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Category Archives: Consumption

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

A sugary drinks tax: recovering the community costs of obesity

December 04, 2016

A sugary drinks tax: recovering the community costs of obesity Stephen Duckett and Hal Swerissen, Grattan Institute (November 2016). This paper argues that Australia should introduce a tax on sugary drinks to recoup some of the costs of obesity to the community. The best option is an excise tax of 40 cents per

Effects of a federal value added tax on state and local government budgets

April 27, 2016

Effects of a federal value added tax on state and local government budgets Jim Nunns and Eric Toder, Urban Brookings Tax Policy Center (April 2016).  This paper explores how a US value-added tax could effect other revenues and spending through changes in incomes, relative prices and asset values.

Fortune 500 companies hold a record $2.4 trillion offshore

March 07, 2016

Fortune 500 companies hold a record $2.4 trillion offshore Citizens for Tax Justice (March 2016). All told, American Fortune 500 corporations are avoiding up to $695 billion in U.S. federal income taxes by holding $2.4 trillion of "permanently reinvested" profits offshore. In their latest annual financial reports, 27 of these corporations reveal that they

Tasmanians polled on tax reform, GST

January 17, 2016

Tasmanians polled on tax reform, GST The Australia Institute (January 2016). A ReachTEL poll of 1,139 Tasmanians showed 61% of residents were opposed to an increase in the GST rate and just 26% supportive. Respondents also indicated where they would like additional revenue from a GST increase to go. 52.2% wanted more money

The distributional impact of the GST

December 20, 2015

The distributional impact of the GST Ben Phillips and Matthew Taylor, NATSEM (November 2015). This paper, commissioned by the Australian Council for Social Service, with support from the Carnegie Foundation, provides the distributional household impact of the existing Goods and Services Tax (GST) and a range of alternatives for expanding the rate and breadth

A GST reform package

December 07, 2015

A GST reform package John Daley and Danielle Wood, The Grattan Institute (December 2015). Extending the goods and services tax to cover many of the categories currently exempt could raise $17 billion a year, while increasing the rate to 15 per cent would generate about $27 billion a year. Raising more GST revenue,

International VAT/GST guidelines

November 16, 2015

International VAT/GST guidelines OECD (November 2015). More than 100 countries and jurisdictions have voted to endorse the new OECD International VAT/GST Guidelines as the preferred international standard for coherent and efficient application of Value Added Tax/Goods and Services Tax to the international trade in services.

The effects of a higher GST on households

November 09, 2015

The effects of a higher GST on households ACOSS (November 2015). ACOSS has released new modelling from the National Centre for Social and Economic Modelling (NATSEM) to show what an increase in the GST to 15% would mean for households across the community. The NATSEM modelling also shows what  it would mean if the