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Category Archives: General tax policy

2016 tax expenditures statement

February 05, 2017

2016 tax expenditures statement Australian Government Treasury (January 2017). The 2016 Tax Expenditures Statement lists 289 tax expenditures and, where possible, provides an estimate of the dollar value or order of magnitude of the benefit to taxpayers.

Economy for the 99%: it’s time to build an economy that benefits everyone, not just the privileged few

January 26, 2017

Economy for the 99%: it's time to build an economy that benefits everyone, not just the privileged few Deborah Hardoon, Oxfam (January 2017). New estimates show that just eight men own the same wealth as the poorest half of the world. As growth benefits the richest, the rest of society – especially the poorest

Australian government response to the Senate Community Affairs References Committee Report: Bridging our growing divide: inequality in Australia

January 15, 2017

Australian government response to the Senate Community Affairs References Committee Report: Bridging our growing divide: inequality in Australia Australian Government Treasury (December 2016). 

Explaining the rise of Australian inequality

January 15, 2017

Explaining the rise of Australian inequality Andrew Leigh, Shadow Assistant Treasurer, Per Capita Reform Agenda Series (December 2016). At the forum, Dr Leigh outlined the drivers of inequality in Australia. The big drivers of inequality, he argued, are low union membership, technology, globalisation, taxes and transfers, and market concentration. The strongest friends of egalitarianism

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