Pages tagged by "tax reform"

The political economy of taxation

This paper makes the case for a more deliberate and expansive consideration of political economy issues in the context of Australian tax policy. Although...

Covid-19 has exposed the weaknesses in the Australian tax system: Tax reform will be required for recovery

The economic shock and government response to COVID-19 highlight weaknesses in Australia’s tax system. COVID-19 puts pressure on a system under strain...

Reforming state taxes on property

Alternative details of tax reform options to replace the current conveyance duty on property transfers, the narrow base land tax, and arguably also stamp...

Do payroll tax cuts for Australian firms affect their use of capital and labor?

This paper studies the effects of increases in payroll tax thresholds on wages, employment and capital expenditure in Australia. We use data from the...

Improving cash flow corporate taxation (CFCT) and the Z-tax (ZT) approach

This paper proposes a method to improve the cash flow corporate tax and in particular to make it better applicable to financial corporations. This takes...

GST reform in Australia: Implications of estimating price elasticities of demand for food

This paper uses detailed information about household supermarket purchases from the Australian Nielsen Homescan Survey to estimate price elasticities of...

The Petroleum Resource Rent Tax: overview of primary documents and literature leading to the 1987 legislation

Newly available archival documents give insight into the Hawke Government (1983-1991) political and consultative processes, which resulted in the...

Choosing the next tax system

Tax reform should be considered across the whole system.

The elephant in the (budget) room

Australia needs to examine overall tax reform for the future, writes Miranda Stewart.

Age before bounty

End super distortions before raising pension age to fix budget.

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