Pages tagged by "tax reform"

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.

We need to talk about tax

New report charts roadmap for reform.

A taxing issue

It may be time to consider an independent Tax Commission, writes John Hewson.

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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Updated:  29 January 2020/Responsible Officer:  Crawford Engagement/Page Contact:  CAP Web Team