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The Carbon Pollution Reduction Scheme (CPRS) places a $20 per tonne of CO2 price on carbon pollution. While the government advocates schemes to help businesses pay this increase, no such scheme has been passed onto the states and territories. The states and territories would pay a projected $1.5b, or 15,000 teaching, policing and nursing jobs.
This piece focuses on domestic tourism assistance and event attraction within the tourism industry of states and territories. While the taxpayer spends over $245m annually on assistances to the tourism industry there is very little return. The only reasons that states and territories engage in the industry is because it is perceived as a zero
This paper outlines a radical new proposal to pay rebates to export industries adversely affected by greenhouse gas emission taxes thereby preserving the international competitiveness of energy-intensive exporters whilst maintaining the carbon price signal with the domestic economy. Implementation of the proposal would thus effectively remove the main argument used against the ratification of the
A new analysis of the economic performance of the Hawke-Keating Labor Government and the Howard Government concludes that, in a reversal of what would be expected, Labor did better at controlling inflation and the real rate of interest, while the Coalition did better at reducing unemployment and cutting the current account deficit.
Analyses the current levels of spending on greenhouse programs by the Australian Government with a view to relating this spending to the task of meeting the Kyoto Protocol target; comparing the levels of spending in Australia with that of other developed countries; discussing the role of spending on renewable energy technology and drawing conclusions on
Duty free stores in Australia have tax exempt status, on goods such as tobacco and alcohol, goods which the government places high taxes on to create a disincentive. The Australian government also loses over $100 million per annum through duty free stores, disproportionately to the wealthiest 20% who can afford to travel overseas. This piece
High-income earners over $50,000 for individuals and $100, 000 for families pay a Medicare Levy Surcharge of 1 %( $500 and $1000 respectively). High-income earners can be exempted from the surcharge if they have private insurance, insurance companies exploit this and provide policies with annual costs under the respective $500 and $1000. The insurance policies
A paper that argues that models projecting the cost of emissions abatement (including the IPCC’s own models) do not take adequate account of low- or zero-cost opportunities for abatement, technological changes or the impact of government policies, including a possible carbon tax.
The structure of the tax system can play an important role in either protecting or causing harm to the natural environment. This report examines existing taxes, charges and related incentives that encourage either environmental protection or degradation in each of the areas of transport, stationary energy, land, water, forests and waste. The study also considers
This paper shows that instead of encouraging private provision, concessions for private health insurance have been a financial windfall for wealthy households. The existing cash incentives and tax rebates for private health insurance are in urgent need of reform.
This study considers the rationale for estimating tax expenditures, and the conceptual basis for measurement. It assesses the current approach to accounting for the surcharge in the TES against international practice and against the stated aims of tax expenditure reporting in Australia.
This study examines the different form of industry assistance provided by government in Australia; assesses the extent to which information is publicly available; outlines the criteria upon which assistance is made available, and evaluates the monitoring procedures adopted by governments where assistance is provided.
This study breaks new ground by examining how the benefits of tax concessions for health expenditures, such as the rebate for health insurance, have been distributed amongst taxpayer income groups. It shows for the first time the value of the tax relief arising from the Medicare levy surcharge for those with private health insurance.
The Prime Minister has given a guarantee that charities will be no worse off under the GST. This paper argues that this guarantee can only be met if substantial changes are made to the definition of what constitutes a charity and its “non-commercial” activities.
The purpose of this paper is to explore a number of feasible reforms to business taxation that go further than the Ralph review. It argues for the early introduction of a domestic emissions trading system as part of the tax restructuring program, in order to address our greenhouse commitments under the Kyoto Protocol. It recommends
Submission presented jointly the Australia Institute, the Australian Conservation Foundation and the Australian Medical Association to the Senate Committee
This report evaluates the likely effects on atmospheric emissions of the proposed changes in indirect taxes put forward in the Coalition’s GST Tax Package. While there is no mention of the environment in the Tax Package, changes in prices of energy intensive activities induced by the Tax Package may affect energy consumption and thus atmospheric
A briefing to delegates at the Bonn climate change negotiations
Only 2% of national tax revenues come from gambling. But the ethics, economics, and fairness of gambling taxes are becoming a critical issue as ‘the global economy’ challenges the sovereignty of governments. The ever-narrowing range of revenue options has left state governments with little choice but to conform with nearby jurisdictions pursuing expansionary gambling policies.
While there is firm public support for stronger environmental protection, action on these issues in the past has been seriously constrained by the belief by governments that protecting the environment will have large economic costs. Ecological tax reform shows this need not be the case by arguing that carefully devised measures can both protect the