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Undermining our democracy: Foreign corporate influence through the Australian mining lobby

September 07, 2017

Undermining our democracy: Foreign corporate influence through the Australian mining lobby Australia’s mining industry is 86% foreign owned and has spent over $541 million in the last ten years on lobbying Australian governments through its peak lobby groups, which are dominated by foreign interests. Spending on lobbying by individual mining companies is

The tip of the iceberg: Political donations from the mining industry

September 07, 2017

The tip of the iceberg: Political donations from the mining industry Political donations in Australia are difficult to monitor as many go unreported. Only donations over $13,000 are disclosed to the Australian Electoral Commission. The majority of donations are likely to be under this disclosure threshold or hidden through other means, such as

Housing Australia, August 2017

August 31, 2017

Housing Australia, August 2017 The great Australian dream of owning your own home has prevailed for more than half a century but with surging house prices in some parts of Australia, there has been much debate about whether it will continue. Historically low interest rates, an unprecedented period of continuous economic growth and strong

Peer Review Report on the Exchange of Information on Request

August 24, 2017

Global Forum on Transparency and Exchange of Information for Tax Purposes: Australia 2017 (Second Round): Peer Review Report on the Exchange of Information on Request The Global Forum on Transparency and Exchange of Information for Tax Purposes (August 2017). This report reviews the exchange of information practices of financial account information in Australia

BEPS: Neutralising the tax effects of branch mismatch arrangements

August 17, 2017

BEPS: Neutralising the tax effects of branch mismatch arrangements OECD, (July 2017). In October 2015, as part of the final BEPS package, the OECD/G20 published a report on Neutralising the Effects of Hybrid Mismatch Arrangements (OECD, 2015). This report set out recommendations for domestic rules that put an end to the use of hybrid

Trusts and Tax Avoidance

August 10, 2017

Trusts and Tax Avoidance David Richardson, The Australia Institute (July 2017). This new report shows that, according to ATO data, the equivalent of 21.6% of Australia's national income was run through a trust. The flow of money out of these trusts is skewed heavily towards those on very high incomes.

A gender deduction gap

August 10, 2017

A gender deduction gap Peter Varela, Tax and Transfer Policy Institute (July 2017). This paper uses Australian tax return data and techniques from the gender pay gap literature, including the Oaxaca-Blinder decomposition and the DiNardo-Fortin-Lemieux decomposition, to explore whether men in similar economic circumstances to women claim more deductions on their tax return. After controlling for

What future for the corporation tax?

August 10, 2017

What future for the corporation tax? David Ingles, Tax and Transfer Policy Institute (July 2017).  Corporation taxes are under pressure from a number of sources. This paper looks at the arguments for and against corporation tax in the context of Australia, which has had for 30 years a dividend imputation system for corporate-shareholder taxation.  Corporation

The Impact of the South Australian Bank Levy

July 11, 2017

The Impact of the South Australian Bank Levy Matt Grudnoff, The Australia Institute (July 2017). A new report from The Australia Institute’s Senior Economist, Matt Grudnoff, reviews the economic impact of the South Australian government’s proposed bank levy. The research finds that the banks are not only very capable of paying the 0.0036% levy

Paying for Zero: Cost of managing tax affairs

July 02, 2017

Paying for Zero: Cost of managing tax affairs Matt Grudnoff, The Australia Institute (June 2017). The Labor party has announced a policy to limit the deduction that can be claimed for managing your tax affairs to $3,000. The complexity of the tax system means that some people are spending large amounts of money