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Category Archives: Consumption

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

SACOSS GST Fact Sheet

July 25, 2015

SACOSS GST Fact Sheet South Australian Council of Social Service (July 2015). A quick analysis of the figures which show why proposed GST changes may be a bad deal for South Australian households, and for low income households in particular.

Financial Transaction Taxes in Theory and Practice

July 05, 2015

Financial Transaction Taxes in Theory and Practice Leonard E. Burman, William G. Gale, Sarah Gault, Bryan Kim, Jim Nunns, Steven Rosenthal, Urban Brookings Tax Policy Center (June 2015). In response to the financial market crisis and GFC, there has been a resurgence of interest in financial transaction taxes (FTTs) around the world. The Tax

Get Regular Excise: The case to reindex the fuel excise

June 30, 2015

Get Regular Excise: The case to reindex the fuel excise The Australia Institute (June 2015). The Howard Government decision in 2001 to cut indexation has cost the budget more than $46 billion in tax revenue to date. If no change is made the total cost to the budget is projected to top $160

Public comments received on discussion drafts of two new elements of the OECD International VAT/GST Guidelines

March 01, 2015

Public comments received on discussion drafts of two new elements of the OECD International VAT/GST Guidelines OECD (February 2015). On 18 December 2014, the OECD invited comments from interested parties on discussion drafts of two new elements of the OECD International VAT/GST Guidelines. These discussion drafts related to (i) the place of taxation

TAI Challenges CPA on GST Modelling

February 23, 2015

TAI Challenges CPA on GST Modelling The Australia Institute (February 2015). The Australia Institute (TAI) has challenged modelling and analysis used in a report from the Certified Practicing Accountants (CPA) which argues for increases to the GST. The CPA report assumes that the economy will grow more quickly because of cuts to taxes funded

Who’s the fairest (and most efficient) of them all – income or consumption taxes?

February 14, 2015

Who's the fairest (and most efficient) of them all - income or consumption taxes? Peter Davidson, Need to Know Oz Social Policy Blog, 16 January 2015.

GST Arguments are really about Protection

January 18, 2015

GST Arguments are really about Protection Richard Denniss, The Australia Institute (January 2015).