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Category Archives: General tax policy

PwC’s Federal Budget 2017-18 – Prosperity or Peril

May 27, 2017

PwC's Federal Budget 2017-18 - Prosperity or Peril PwC (May 2017). Regaining trust, and not a return to budget surplus, was clearly Treasurer Scott Morrison’s key objective for the 2017-18 Federal Budget. In recent years the budget process has lost much of its economic credibility, and with a backdrop of growing distrust of institutions

ACOSS Federal Budget 2017 – Making housing affordable

May 20, 2017

ACOSS Federal Budget 2017 - Making housing affordable ACOSS (May 2017). ACOSS' (Australian Council of Social Service) analysis of the Budget measures in regards to housing affordability issues.

ACOSS Federal Budget 2017 – Revenue to pay for the benefits and services we need

May 20, 2017

ACOSS Federal Budget 2017 - Revenue to pay for the benefits and services we need ACOSS (May 2017). ACOSS' (Australian Council of Social Service) analysis of the Budget measures in regards to generating revenue.

Chartered Accountants – Federal Budget Tax Bulletin 2017-2018

May 13, 2017

Chartered Accountants - Federal Budget Tax Bulletin 2017-2018 Chartered Accountants Australia & New Zealand (May 2017).  The 2017-18 Federal Budget indicates that the government is in a state of readiness for an earlier than expected Federal Election. The pre-Budget announcement of needs-based school funding – together with big bets on infrastructure, the removal of

CPA Australia – 2017-18 Federal Budget Report

May 13, 2017

CPA Australia -  2017-18 Federal Budget Report CPA Australia (May 2017). A detailed summary of the tax, superannuation, housing affordability, small business and other key measures announced in the Australian Federal Government's 2017-18 budget.

Black Economy Taskforce Interim Report

May 13, 2017

Black Economy Taskforce Interim Report Michael Andrew AO, Australian Treasury (May 2017). The Black Economy Taskforce has been established to develop an innovative, forward-looking whole-of-government policy response to combat the black economy in Australia, recognising that these issues cannot be tackled by traditional tax enforcement measures alone. The black economy refers to people who

Paying a ‘Fair Share’: Multinational Corporations’ Perspectives on Taxation

May 05, 2017

Paying a 'Fair Share': Multinational Corporations' Perspectives on Taxation John Mikler and Ainsley Elbra, The University of Sheffield (May 2017). In the Brief Mikler and Elbra address the issue of global corporate tax avoidance and consider how multinational corporations (MNCs) can be made to pay their fair share of tax.  They focus in particular

Opening the Vaults: The use of tax havens by Europe’s biggest banks

April 29, 2017

Opening the Vaults: The use of tax havens by Europe’s biggest banks Manon Aubry and Thomas Dauphin, Oxfam (March 2017). The world of tax havens is a murky place. In Europe, only one sector is required to publicly report its profits and tax on a country-by-country basis – the banking sector, as a

Preferential Pass-Through Business Tax Rates and Tax Avoidance

April 29, 2017

Preferential Pass-Through Business Tax Rates and Tax Avoidance Leonard Burman and Joseph Rosenberg, Tax Policy Center (April 2017). The large (and growing) share of businesses organized as pass-through entities—those that do not pay the corporate income tax but rather pass profits through to owners, who report the income and pay tax on their

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