Commissioned work - Australia's Future Tax System
While there is a large body of academic literature, both Australian and international, focused on tax policy issues, the scope of the review means that there are a number of issues where the available evidence is insufficient to allow the Australia’s Future Tax System Review Panel to draw firm conclusions.
To help remedy this situation and better inform debate, the Review Panel has commissioned a series of analytical papers to explore significant tax and transfer policy issues.
These papers are being published below as they become available.
The views expressed in these papers are the views of the authors. In publishing these papers, the Australia's Future Tax System Review Panel is not endorsing them but is acknowledging that it will consider them, along with views provided through other consultation activities, in forming its views.
You may also be interested in viewing the papers and slideshows presented at the Melbourne Institute – Australia's Future Tax and Transfer Policy Conference held in June 2009.
| Date Released | Title and author/s | |
|---|---|---|
7 December 2009 |
The Impact of the Tax-Transfer System on Education and Skills in Australia by Andrew Leigh, Economics Program, Research School of Social Sciences, Australian National University In this paper, Professor Andrew Leigh finds no significant evidence that more generous subsidies or lower tax rates on the rich have the effect of raising educational participation. This conclusion is based on a cross-country study Leigh undertook of 27 OECD countries |
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7 December 2009 |
Longevity Management Issues for Australia's Future Tax System by Professor Michael Sherris & Associate Professor John Evans, Australian School of Business, The University of New South Wales This paper considers the role of the government and the private sector in meeting longevity risks. It also looks at the pricing of annuities under different scenarios |
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20 November 2009 |
Behavioural economics and complex decision making: implications for the Australian tax and transfer system by Andrew Reeson and Simon Dunstall, CSIRO This paper summarises the relevant literature (from behavioural economics and psychology) on how individuals make simple and complex decisions; considers how these findings can provide a basis for designing policies adapted to these human behaviours; and concludes by considering some implications of these findings for the tax and transfer system (such as the decision making consequences of removing the burden of complexity from individuals) |
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3 August 2009 |
A conceptual framework for the reform of taxes related to roads and transport by Harry Clarke and David Prentice, School of Economics and Finance, La Trobe University, 2009 This paper examines how transport services in Australia should be charged for, how such charges can contribute to economic efficiency and how capital works in the transport sector should be funded |
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