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