– 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

Tax Subsidies for Asset Development – An Overview and Distributional Analysis

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 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.

Summary of ACOSS proposals, Henry Review recommendations
Australian Council of Social Service (5 Apr 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.

Taxation trends in the European Union
Eurostat (1 July 2011)

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.

Debt Bias and Other Distortions: Crisis-Related Issues in Tax Policy
International Monetary Fund (12 June 2009)

Tax issues relating to the global financial crisis, including tax treatment of borrowing and housing.

Towards a Better Taxation of Savings
Ken Henry, Secretary to the Commonwealth Treasury (1 October 2009)

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.