2024
Tilley, P, November 2024, Negative gearing: Is it a tax concession?, paper no. Policy Brief 6 /2024
Podger, A, November 2024, Productivity Commission's child care report: An alternative perspective, paper no. Policy Brief 5 /2024
Tilley, P, March 2024, Stage 3 tax cuts v bracket creep: Time to index the personal income tax rate scale, paper no: Policy Brief 4 /2024
Vanek, S, Breunig, R, February 2024, The biosecurity protection levy: Principles for design, paper no: Policy Brief 3 /2024
Eslake, S, February 2024, The worst Australian public policy decision of the 21st century thus far - the changes to the arrangements for determining the distribution of revenue from the GST among the states and territories instituted in 2019, paper no: Policy Brief 2 /2024
Howard, J, January 2024, Taxation deductions available for R&D expenditure in Australia: Past and present, paper no: Policy Brief 1 /2024
2023
Tilley, P, March 2023, 3-stage tax cuts versus bracket creep, paper no: Policy Brief 1 /2023
2022
Parkes, M, March 2022, A role for taxation in reducing Australia’s sugar consumption, paper no: Policy Brief 1 /2022
2021
Taylor, J, February 2021, The proposed changes to “Corporate Residence” for Australian income tax law, paper no: Policy Brief 1 /2021
International Tax Design for the 21st Century
This Policy Brief series on International Tax Design for the 21st Century is prepared by the Tax Group at the Melbourne Law School and is hosted by the Melbourne School of Government in its Regulation and Design research stream and by the Tax and Transfer Policy Institute at the Australian National University.
Policy Briefs 1 /2021 - 17 /2021 are available here.
2020
Hathorne, C, Breunig, R, December 2020, Digital Service Taxation: An introduction and policy options for Australia, paper no: Policy Brief 7/2020
Eslake, S, September 2020, Reforming Tasmania’s state tax system: some options, paper no: Policy Brief 6/2020
Wong, T, Breunig, R, Stewart, M, September 2020, How can we compare tax systems?, paper no: Policy Brief 5/2020
Quiggin, J, Klein, E, Dunlop, T, Henderson, T, Goodall, J, September 2020, Liveable income guarantee, paper no: Policy Brief 4/2020
Sandoval-Guzman, M, Stewart, M, May 2020, Tax, land use and nature restoration, paper no: Policy Brief 3/ 2020
Sandoval-Guzman, M, Stewart, M, May 2020, Tax and energy, paper no: Policy Brief 2/ 2020
Sandoval-Guzman, M, Stewart, M, May 2020, Tax and pollution, paper no: Policy Brief 1/ 2020
2019
Wong, T, Stewart, M, April 2019, Assessing the quality of government justifications for company tax forecasts and deviations in Australian budgets from 2013-14 to 2017-18 paper no: Policy brief 1/ 2019
2018
Wong, T, Stewart, M, September 2018, Budget transparency: The Open Budget Survey 2017 paper no: Policy brief 2/ 2018
Stewart, M, August 2018, Personal income tax cuts and the new Child Care Subsidy: Do they address high effective marginal tax rates on women’s work? paper no: Policy brief 1/ 2018
2017
Whiteford, P, July 2017, Social security and welfare spending in Australia: Assessing long-term trends paper no: 1/ 2017
2016
Millane, E, December 2016, 2016 budget superannuation reforms paper no: 6/ 2016
Whiteford, P, November 2016, Should we be worried about “Zero net taxpayers”? paper no: 5/ 2016
Varela, P, March 2016, What is tax salience? paper no: 4/ 2016
Varela, P, February 2016, What are progressive and regressive taxes? paper no: 3/ 2016
Varela, P, Stewart, M, January 2016, The goods and services tax (GST) paper no: 2/ 2016
Ingles, D, Plunkett, D, January 2016, Effective marginal tax rates paper no: 1/ 2016
2015
R.Q Grafton, Moore, A, Stewart, M, Whiteford, P, February 2015, A stocktake of the tax system and directions for reform: Five years after the Henry Review paper no: 1/ 2015