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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