ReachTEL conducted a survey of 738 residents across the federal electorate of Dickson, 747 residents across the federal electorate of New England, and 762 residents across the federal electorate of Page during the evining of 17th December 2015. Results in attachment below.

There is little support in blue-ribbon Coalition electorates for using any extra revenue raised from a 15 per cent GST to cut company taxes, new polling shows. Reducing company tax rates was by far the least popular option when voters in four coalition-held electorates were asked to choose between four alternative ways to use extra revenue if the GST rate is lifted to

This paper attempts to critically examine proposals to cut company tax rates by looking at the circumstances of some of the main company tax-payers, namely the top 15 listed companies in Australia. The conclusion is that none of these companies are likely to significantly change their behaviour as a result of any cut in company

In July 2015 The Australia Institute conducted a national opinion poll of 1408 people through Research Now. Respondents were selected to produce a representative sample based on gender, age and state. Questions relating to the performance, pay and position of the Vice Chancellors of Australia’s Universities are compiled in a polling brief available here. The

In 2015 the federal government gave $4b in subsidies to the mining and fossil fuel industry, in the previous six years the Australian government has spent $17.6b in support for these industries. Over 75% of the people agree that fossil fuel subsidies should be redirected to essential services.  

The NSW Government is currently accepting submissions on how to establish a community benefits fund from the potential development of a coal seam gas (CSG) industry in the state. A Discussion Paper has been published by the Division of Resources and Energy. The Australia Institute has written extensively on the economics of gas in Australia.

This paper presents an overview of the Wine Equalisation Tax (WET) in Australia and compares the current system with some reform alternatives and systems in other countries. When the GST was introduced in July 2000, wine products were given special tax status. While beer and spirits attract an excise based on the volume of alcohol

The Tax White Paper is an opportunity to look at areas where the tax system is failing and how to improve it. There are many ways Australia can tax smarter and reduce distortions that the current tax system creates. The Australia Institute has identified a number of areas for reform, outlined in our recent paper

Housing affordability is a complex issue with many moving parts. While some parts of the problem are beyond the domain of the federal government, in particular the supply of land, the federal government can play an important role in helping make housing more affordable. Loans for residential rental property have expanded rapidly, increasing from 16

Donations to environment organisations in Australia are tax deductible as long as the organisation in question is listed on the Commonwealth Register of Environmental Organisations. This listing gives an organisation Deductible Gift Recipient (DGR) status. A parliamentary inquiry is looking into the Register, largely at the behest of the mining industry. Parts of the mining

Prior to the 2014 Budget the Government asked the Shepherd Commission of Audit to report on public spending. They did not include in its remit the cost of tax expenditures – money which could be collected but, because of concessions, is not.

The Abbott Government, as part of its ‘budget repair’ efforts, wanted in the 2014 Budget to increase the pension age to 70 and to restrict pension indexation to the price index, meaning that the pension will fall relative to general community standards. It has now walked away from CPI indexation in the face of overwhelming

Super tax concessions are increasingly being used by high income earners as a way of minimising their tax. This is not their original purpose. They were designed to encourage people to save for their retirement so they would be more self-reliant and less dependent on taxpayers. Assistant Treasurer, Kelly O’Dwyer, describes Super Tax Concessions as

The government has claimed there are no alternatives to its budget vision and called on the senate crossbenchers to stop blocking its budget measures or find alternatives that stack up. This paper aims to do just that. In order to help the government out and shift debate back to good budgetary policy, The Australia Institute

While a large number of people take advantage of negative gearing for residential investment properties in Australia, the majority of the benefits are more narrowly focused. A previous paper by the Australia Institute looked at how the benefit of negative gearing was distributed by income and aged groups. It also looked at how negative gearing

Modelling from NATSEM featured in a new report from The Australia Institute, commissioned by GetUp, reveals that more than half (55%) of the benefit of capital gains discount and negative gearing goes to the top 10% of income earners. Australia is one of only three OECD countries with this type of negative gearing regime. Working

Franking credits are worth about $30 billion per year in Australia. About $10 billion go to households and another $10 billion go to superannuation funds, trusts and charities. The remaining $10 billion go to other Australian companies. The international evidence shows that Australia is extremely generous when it comes to franking credits. But which are

‘Now of course I am minimizing my tax and if anybody in this country doesn’t minimize their tax they want their heads read…’ – Kerry Packer giving evidence to the 1991 House of Representatives Committee of Inquiry into the Australian Print Media Industry when questioned about his tax payments. On 2 October 2014 the Senate referred an

The report examines merits of a “Buffet rule” for Australia. The rule is named after billionaire investor Warren Buffett, who commented that his secretary should not pay a higher average rate of tax than he does. This paper is the first in a series of policy proposals that would not only reduce Australia’s budget deficit,

The Australia Institute Policy Brief outlines: A tax on financial transactions, known as a “Tobin” tax, could protect superannuation, investors, and improve the operation of Australia’s capital markets and provide a source of tax revenue of over $1 billion per year. Tobin taxes or some form of financial transaction tax are in effect in over

Submission to Senate Inquiries on the Higher Education and Research Reform Bill 2014 The debate about how high fees could go under deregulation has largely missed a more important question. When students pay more, what will they be paying for? If the HELP system is a way to pay for a service, shouldn’t higher HELP

The Senate referred an inquiry into corporate tax avoidance to the Senate Economic References Committee. The Australia Institute submitted a submission to the inquiry focusing, in particular, on non-arms length licensing royalties between related parties. This submission does not address the whole field of tax avoidance. 

The Coalition Government’s proposed amendments to the GST have been attacked for disproportionately impacting low-income households. But the GST doesn’t have to be so regressive. By extending the tax to include private health insurance and private education, the government can boost revenue, broaden the tax base, and do so in a way that does not

Successive governments have made large changes in taxation and spending measures that have disproportionately affected women. Men have benefitted most from tax cuts while the cuts to services have primarily impacted on women – a double disadvantage. Before the Global Financial Crisis, income tax cuts were a key feature of fiscal policy for successive Federal

The Senate Community Affairs References Committee inquiry into the extent of income inequality in Australia asked The Australia Institute for some background briefing on how the role of dividend imputation in Australia was relevant to the committee’s deliberations. This brief provides some supplementary information on dividend imputation and franking credits.

The Palmer United Party today announced its intention to block a number of governmentsavings measures. This paper provides an overview of the distribution of those measures.

Inequality between those with the most and those with the least is rising in Australia. Australia is one of the wealthiest countries in the world, but there are many people in our society who are falling behind. The nature and extent of inequality is the choice of policy makers. We have the capacity to either reduce

This paper is written in partnership with Australia21. Australia has a long and proud tradition of equality, but in recent decades the benefits of strong economic growth have flowed disproportionately to the rich. In the wake of a declining resources boom, there is a growing gulf between those in the top range and those in the lower ranges of wealth

The Australia Institute made a submission to the Senate Economics Legislation Committee on the Tax Laws Amendment (Temporary Budget Repair Levy) Bill 2014 and related bills. This levy has the effect of increasing the marginal tax rate from 45 to 47 per cent on incomes over $180,000. Inclusive of the Medicare Levy and the DisabilityCare