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General papers by topic

A compendium of selected policy papers from a range of source, organised by topic.

Topics

General tax policy

Assets
- taxes on the ownership or transfer of property, shares and other assets (eg, “wealth” taxes; death duties;
stamp duties; land taxes)
- see also Capital gainsCorporationsEnvironmentEstatesLandSavings

Capital gains
- eg, capital gains tax; dual income taxes
- see also AssetsLandPersonal income

Consumption
- eg, GST; alcohol, tobacco, fuel and gambling taxes; excise taxes; customs duties
- see also ConcessionsEnvironmentState taxes

Charities etc
- eg, charities, public benevolent institutions; other non-profit organisations; deductible gift recipient status

Concessions; exemptions
- see also CharitiesFamiliesFringe benefitsLand

Corporations
- general taxes on corporations; corporate income taxes; dividend imputation; private companies;
independent contractors
- see also AssetsCapital gainsEnvironmentInternational transactionsTrusts

Environment; natural resources
- eg, carbon tax; taxes on fuel and vehicles; resource rent taxes; congestion charges
- see also Fringe benefitsLand

Estates; gifts
- eg, estate and gift duties; inheritance taxes
- see also AssetsOlder peopleSavings

Families
- eg, family tax benefits; baby bonus; child care concessions
- see also AssetsEstatesPersonal incomeLand

Fringe benefits
- eg, motor vehicles; child care
- see also EnvironmentPersonal incomeWorkers

Housing; land
- eg, stamp duty; land tax; negative gearing; council rates; first home saver accounts; rental affordability
scheme
- see also AssetsCapital gainsEstates

International transactions
- eg, tax havens; withholding taxes; transfer pricing; taxes on non-residents
- see also ConcessionsCorporations

Older people
- see also AssetsEstatesPersonal incomeSavings

Payrolls
- eg, payroll tax; social security contributions
- see also CorporationsFringe benefitsPersonal incomeWorkers

Personal income
- eg, personal income tax scale and offsets
- see also Capital gainsConcessionsCorporationsFamiliesFringe benefitsInternational transactionsOlder peopleWorkers

Savings (superannuation etc)
- see also AssetsCapital gainsPersonal incomeOlder people

State taxes
- see also ConsumptionEnvironmentLandPayrolls

Trusts
- see also CorporationsPersonal income

Workers
- see also ConcessionsFringe benefitsPersonal incomePayrollsSavings

Other areas