- taxes on the ownership or transfer of property, shares and other assets (eg, “wealth” taxes; death duties;
stamp duties; land taxes)
- see also Capital gains, Corporations; Environment; Estates; Land; Savings
Urban Brookings Tax Policy Centre (March 2014). This comprehensive overview of US asset-building subsidies administered through the federal tax code ranges from homeownership subsidies to tax preferences for college saving to tax expenditures for retirement saving. The goal of this paper is not to recommend specific policies. Rather, it summarises the literature on various tax-based asset-building subsidies, highlights key lessons on the effectiveness of existing and some alternative subsidies, examines the extent to which they lead to increased net saving, and quantifies the distribution of tax benefits provided. By addressing all major tax-based asset-building subsidies in one place, the document is a comprehensive resource on the universe of tax-based asset-building subsidies.
National Shelters’ statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.
This is a brief summary of the Henry Review’s key tax reform proposals and compares them with those advanced by ACOSS, and the Government’s response.
An overview of taxation in the European Union, by type of tax (consumption, labour income, company income and capital income), by level of government (federal, state, local), and by country.
Tax issues relating to the global financial crisis, including tax treatment of borrowing and housing.
Speech to the Australian Conference of Economists Business Symposium on the taxation of the personal capital income including savings, assets and superannuation.
Assets for All
Gerard Brody and Elizabeth McNess, Brotherhood of St Laurence (December 2009)
A brief overview of current tax concessions and other government support for savings, housing and other assets.