Personal tax

This page presents selected policy papers and analysis relating to Session 1: Personal Tax of the Australian Government’s National Tax Forum, to be held on 4-5 October 2011. Other relevant material is available from the mainTaxWatch Policy page.

RELEVANT GOVERNMENT MATERIAL

Read the relevant section of the Tax Forum Discussion Paper.

PERSONAL 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

Personal Tax: Recent material

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.

Mission Australia Statement of Reform Priorities

Mission Australia’s statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.

Council of the Aging Statement of Reform Priorities

Ian Yates (September 2011). Council of The Aging (COTA) statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.

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.

Equal Rights Alliance Statement of Reform Priorities

Marie Coleman and Ruth Medd (September 2011). Equality Rights Alliance’s statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.

Anglicare Australia Statement of Reform Priorities

Kasy Chambers (September 2011). Anglicare Australia’s statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.

Jobs Australia’s Statement of Reform Priorities

David Thompson (September 2011). Jobs Australia’s statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.

United Voice Statement of Reform Priorities

Louise Tarrant (September 2011). United Voice’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.

Community Housing Federation of Australia

Adam Farrar (September 2011). Australian Community Housing Federation of Australia’s statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.

National Shelter Statement of Reform Priorities

Adrian Pisarski (September 2011). National Shelters’ statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.

Uniting Care Wesley Adelaide Statement of Reform Priorities

Simon Schrapel (September 2011). Uniting Care Wesley Adelaide 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.

Australian Council of Social Services Statement of Reform Priorities

Dr Cassandra Goldie and Peter Davidson (September 2011). Australian Council of Social Services 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.

Personal Tax: Material of special interest

Tax reform and low incomes

Grant Belchamber, ACTU (30 Mar 2011). A presentation to the ACOSS National Conference on reform to the taxes and transfers systems, particularly focusing on tax rates and tax thresholds for people on low-incomes. Includes an analysis of the Henry Review proposal for personal income tax.

Five reforms to debate at tax summit

Miranda Stewart, Melbourne University (29 Mar 2011). In response to suggestions that there’s little left to talk about at the Forum, with the carbon and mining tax and GST off the agenda, Miranda Stewart outlines five personal income tax reforms that should be on the table at the Tax summit, to make income tax fairer, simpler and more sustainable for the future.

Personal Tax: Background material

Tax cuts: who needs them?

Robert Tanton, Australian Policy Online (10 Apr 2011). Commentary on the proposal to increase the tax free threshold from $6,000 to $10,000, finding that the main beneficiaries of tax cuts are those who don’t really need the additional money.