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Category Archives: Other areas

The Pursuit of Gender Equality: An Uphilll Battle

October 04, 2017

The Pursuit of Gender Equality: An Uphill Battle OECD, October 2017 The 2017 OECD report The Pursuit of Gender Equality: An Uphill Battle explores how gender inequalities persist in social and economic life around the world. Young women in OECD countries have more years of schooling than young men, on average, but women are

Stuck in traffic? Road congestion in Sydney and Melbourne

October 04, 2017

Stuck in traffic? Road congestion in Sydney and Melbourne Grattan Institute, October 2017 Road congestion charges should be introduced in Sydney and Melbourne. An examination of 3.5 million Google Maps trip-time estimates across more than 350 routes over six months of this year suggests both cities could face traffic gridlock in future unless decisive

The bearable lightness of lost revenue: Negligible tax losses from poker machine reform

September 28, 2017

The bearable lightness of lost revenue: Negligible tax losses from poker machine reform The Australia Institute, September 2017 With the Tasmanian Joint Select Committee on Future Gaming Markets considering the future of poker machines in Tasmania, community pressure is growing for poker machines to be banned from hotels and clubs, limiting them to casinos

Strengthening the Medicare Levy to secure the future of the NDIS and other essential universal services

September 13, 2017

Strengthening the Medicare Levy to secure the future of the NDIS and other essential universal services ACOSS, September 2017 This paper argues that the NDIS and health care services need a fair and robust revenue source to ensure they are there when people need them. It proposes four tests to assess competing revenue proposals, and

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

Improving Co-operation Between Tax and Anti-Money Laundering Authorities

September 26, 2015

Improving Co-operation Between Tax and Anti-Money Laundering Authorities OECD (September 2015). Financial crimes, including tax crimes, threaten the strategic, political and economic interests of both developed and developing countries and undermine confidence in the global financial system. In a world of limited resources and increasing complexity government authorities must work closely together in

Australia’s Tobin Tax arguments and evidence

March 29, 2015

Australia's Tobin Tax arguments and evidence Cameron Amos, The Australia Institute (March 2015). A tax on financial transactions, known as a “Tobin” tax, could protect superannuation investors, improve the operation of Australia’s capital markets and provide a source of tax revenue of over $1 billion per year, according to a policy brief from

EU Commission Labels UK Patent Box Harmful Tax Competition

October 14, 2013

EU Commission Labels UK Patent Box Harmful Tax Competition  Institute for Fiscal Studies (October 2013).  EU Commission has opined that the UK's Patent Box breaches the code of conduct for business taxation, which aims to prevent countries from operating policies that result in harmful tax competition. The Patent Box provides a 10% rate

Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations

September 03, 2013

Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations Lisa Evers, Helen Miller and Christoph Spengel (September 2013).  Intangible assets constitute a major input and value-driver for multinational firms. Often, the related intellectual property does not have a clear geographical location and firms use this flexibility to relocate IP and the

Gender Equity and the Henry Tax Review: Considering the “capabilities” approach

August 13, 2013

Gender Equity and the Henry Tax Review: Considering the “capabilities” approach Miranda Stewart, University of Melbourne (30 Mar 2011).  A presentation by Miranda Stewart given at the Women and Tax Seminar at Melbourne Law School, and re-presented at the ACOSS National Conference in March 2011. It provides an overview of how the Henry