Research // Tax, Spending & the Budget
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Economics
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October 2000
Corporate Welfare: Public Accountability for Industry Assistance
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.
September 2000
Tax expenditures and public health financing in Australia
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.
February 2000
The Implications of the GST for Charities
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.
August 1999
Business Tax Reform and the Environment: Emissions trading as a tax reform option
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
March 1999
Joint Submission to the Senate Select Committee On a New Tax System
Submission presented jointly the Australia Institute, the Australian Conservation Foundation and the Australian Medical Association to the Senate Committee
September 1998
The GST Package and Air Pollution
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
August 1998
April 1998
Tax Reform, the GST and Women
A briefing to delegates at the Bonn climate change negotiations
March 1998
Gambling Taxation in Australia
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.
May 1997
April 1997
Ecological Tax Reform in Australia: Using taxes and public spending to protect the environment without hurting the economy
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