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Category Archives: General tax policy

2016-17 Mid-Year Economic and Fiscal Outlook

December 24, 2016

2016-17 Mid-Year Economic and Fiscal Outlook The Australian Government (December 2016). The Mid-Year Economic and Fiscal Outlook (MYEFO) updates the economic and fiscal outlook from the previous budget. Clause 14 of the Charter of Budget Honesty requires the release of a MYEFO each year by the end of January, or six months after

Taxing times: the impact of the GFC on tax revenue in Australia

December 24, 2016

Taxing times: the impact of the GFC on tax revenue in Australia The Australia Institute (December 2016). This paper looks at the effect that the fall in tax revenue post Global Financial Crisis (GFC) had on the Commonwealth’s budget. It does this by modelling what would have happened if revenue had instead remained

The impact of tax and benefit systems on the workforce participation incentives of women

December 24, 2016

The impact of tax and benefit systems on the workforce participation  incentives of women Alastair Thomas and Pierce O’Reilly, OECD (December 2016). This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation

2014-15 corporate tax transparency: report of entity tax information

December 15, 2016

2014-15 corporate tax transparency: report of entity tax information Australian Taxation Office (December 2016). To better inform public debate about tax policy, the Tax Commissioner is required to produce an annual report of information about certain corpnorate tax entities. This report is the Australian Taxation Office's first annual update. It lists public and foreign owned

The pros and cons of taxing sweetened beverages based on sugar content

December 15, 2016

The pros and cons of taxing sweetened beverages based on sugar content Norton Francis, Donald Marron, Kim S. Rueben, Urban Brookings Tax Policy Center (December 2016). Governments are starting to use taxes to discourage consumption of sugary drinks. Those taxes typically scale with drink volume. But sugar content varies widely. This report analyses

Commitment to pay taxes a field experiment on the importance of promise

December 04, 2016

Commitment to pay taxes a field experiment on the importance of promise Koessler A, Torgler B, Feld L, and Frey B (November 2016). The ability of a tax authority to successfully collect taxes depends critically on both its relationship with the taxpayers and how strongly these taxpayers are committed to contributing to the common

Age of entitlement: aged-based tax breaks

November 22, 2016

Age of entitlement: aged-based tax breaks John Daley, Brendan Coates and William Young, Grattan Institute (November 2016).  The Commonwealth Government could save about $1 billion a year by winding back three tax breaks for older Australians that are unduly generous and have no sensible policy rationale. Seniors pay less tax and get a

Distinguishing between “normal” and “excess” returns for tax policy

November 22, 2016

Distinguishing between "normal" and "excess" returns for tax policy Hayley Reynolds and Thomas Neubig, OECD (November 2016). This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to “normal” and “excess” returns.

Annual report 2015-16

November 13, 2016

Annual report 2015-16 Australian Government Treasury (October 2016). The Treasury Annual Report 2015-16 outlines performance against outcomes, program and performance information contained in the Portfolio Budget Statements 2015-16 and Portfolio Additional Estimates Statements 2015-16.

Inequality: the facts and the future

November 13, 2016

Inequality: the facts and the future Michael Cooney, The Chifley Research Centre (August 2016). More and more evidence now shows that rising inequality is a threat to economic growth, while only broadly shared prosperity can be sustained in the long-term. Inclusive prosperity means embracing the economic opportunities of our time and finding ways to