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Category Archives: General tax policy

Building a better future – A strong economy for all – ACTU response

October 11, 2017

Building a better future - A strong economy for all - ACTU response ACTU, October 2017 This document sets out the Australian Council of Trade Unions (ACTU) response to the National Reform Summit held on 26 August 2015. The Summit aimed to bring together unions, business and community groups to agree, as far as possible,

Rising Inequality: An Australian reality

September 13, 2017

Rising Inequality: An Australian Reality ACTU, September 2017 This report shows  Australia is at risk of becoming an Americanised society of working poor if people are not given a pay rise.  Rising inequality is forcing working people into poverty, with the number of workers who are now on minimum or award wages rocketing a staggering eight per

An Inequality Deflator for Australia

September 07, 2017

An Inequality Deflator for Australia This paper estimates an Inequality Deflator for the Australian economy, which represents the distributional trade-offs that exist within the current tax and transfer system. These trade-offs can be used to evaluate policy alternatives where equity is an important consideration, as well as provide a normative evaluation of the

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

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