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Category Archives: General tax policy

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

Global distribution of revenue loss from tax avoidance

March 29, 2017

Global distribution of revenue loss from tax avoidance United Nations University (22 March 2017). International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael

What Price Value Capture?

March 20, 2017

What Price Value Capture? Grattan Institute (19 March 2017). State governments should be wary of following the Turnbull Government’s advice to introduce “value capture” schemes to fund major new transport projects. As Australians in capital cities struggle to cope with clogged roads and crowded trains, the Turnbull Government wants to stop being just “an

Economic Policy Reforms: Going for Growth

March 19, 2017

Economic Policy Reforms: Going for Growth OECD (17 March 2017). Going for Growth builds on OECD expertise on structural policy reforms and economic performance to provide policy makers with a set of concrete recommendations on reform areas identified as priorities for strong and inclusive growth. The priorities broadly cover product and labour market

Easytax resurrected – A look at One Nation’s economic and taxation policies

March 19, 2017

Easytax resurrected - A look at One Nation's economic and taxation policies The Australia Institute (8 March 2017). Pauline Hanson's February 2017 announcement that One Nation will again campaign for a flat-rate 2 per cent turnover tax takes her back to a policy position she first adopted nearly two decades ago. Initial analysis suggests

ACOSS budget priorities statement_2017-18

February 27, 2017

ACOSS budget priorities statement_2017-18 ACOSS (February 2017). The Australian Council of Social Service today called on the Turnbull Government to throw out harsh proposals that have repeatedly failed to pass Parliament and adopt budget policies that are fair and sustainable. “After three years of chasing the ill-conceived 2014 Budget cuts, it’s time the Government

Stagnation nation? Australian investment in a low-growth world

February 27, 2017

Stagnation nation? Australian investment in a low-growth world Jim Minifie, Grattan Institute (February 2017). The Federal Government’s key policy prescription – a cut in the company tax rate from 30 per cent to 25 per cent over ten years – would attract extra foreign investment, but at a cost: it would also reduce

CEDA’s Economic and Political Overview

February 19, 2017

CEDA's Economic and Political Overview CEDA (February 2017). CEDA's 2017 Economic and Political Overview provides economic and political insights and also examines where growth will come from in 2017, ongoing domestic challenges, the prospect of a weakening Australian dollar and global risks.