Business tax

This page presents selected policy papers and analysis relating to Session 3: Business Tax of the Australian Government’s National Tax Forum, to be held on 4-5 October 2011. Other relevant material is available from the main TaxWatch Policy page.

RELEVANT GOVERNMENT MATERIAL

Read the relevant section of the Tax Forum Discussion Paper.

BUSINESS TAX POLICY PAPERS

Papers will be presented in the following categories: Recent Material (from the last two weeks), Material of Special Interest, and Background material. Material will be added progressively during the leadup to the forum. Any suggested material for inclusion should be sent to: tw@taxwatch.org.au

Business Tax: Recent material

Final Report

Business Tax Working Group (November 2012). The Business Tax Working Group (Working Group) was established following the Tax Forum in October 2011. The terms of reference ask the Working Group to make recommendations on how the business tax system could be improved to make the most of the challenges and opportunities arising from transformations in the broader economy, including the patchwork economy, and that aim to increase productivity while delivering relief to struggling businesses.

Paying Our Way: Personal Income Tax in Australia

ACTU (October 2011). This paper by the ACTU looks at how changes in personal income tax rates have flattened the gradient of the progressive tax system.

Brotherhood of St. Laurence Statement of Reform Priorities

Brotherhood of St. Laurence (September 2011). The Brotherhood of St. Laurence’s statement of taxation reform priorities in prepartion to the Tax Forum 4-5 October 2011.

Fair Share: The Tax Edition

VCOSS (September 2011). Outlines how tax can change the way disadvantage is caused and addressed, and what changes VCOSS hopes for in the National Tax Forum.

Rorts and Loopholes: Tax Evasion, Avoidance & Tax Breaks

ACTU (September 2011). This paper looks at the tax loopholes that allows for tax evasion to occur.

A Race to the Bottom: Globalisation and Company Tax

ACTU (September 2011). This paper looks at the case that despite globalisation, the case for taxing corporations remains strong.

A Fairer, More Efficient Tax and Social Security System

ACOSS (29 September 2011). A paper prepared by the Australian Council of Social Service which frames the issues that effective tax reform through the National Tax Forum could address.

Catholic Social Services Australia Statement of Reform Priorities

Bishop Pat Power (September 2011). Catholic Social Services Australia’s statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.

Associate Professor Miranda Stewart Statement of Reform Priorities

Miranda Stewart (September 2011). Miranda Stewart’s statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.

Community and Public Sector Union Statement of Reform Priorities

Nadine Flood (September 2011). Community and Public Sector Union’s statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.

Australian Council of Trade Unions Statement of Reform Priorities

Jeff Lawrence (September 2011). Australian Council of Trade Unions’ statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.

Myths and Realities: The Tax System & Attitudes to Taxation

ACTU (31 August 2011). The ACTU has released new research that shows that Australians favour a progressive tax system, and wish to see government action to reduce inequality. This discussion paper shows that the new research is consistent with a range of findings in other studies of Australians attitudes to tax and social spending.

Business Tax: Material of special interest

Business Tax: Background material

Analysis of the proposed reduction in company tax rates

Naomi Edwards, The Greens (Mar 2011). A research brief on the proposed reduction in company tax rates in Australia, prepared for Australian Greens Leader Senator Bob Brown’s address to the Australian Council of Social Services (ACOSS) National Conference.