Australia's Future Tax System

Commissioned research papers

While there is a large body of academic literature, both Australian and international, focused on tax policy issues, the scope of the Review meant that there were a number of issues where the available evidence was insufficient to allow the Australia’s Future Tax System Review Panel to draw firm conclusions.

To help remedy this situation and to better inform debate, the Review Panel commissioned a series of analytical papers to explore significant tax and transfer policy issues.

Final papers are published below. 

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 considered them, along with views provided through other consultation activities, in forming its recommendations.

You may also be interested in viewing the papers and slideshows that were presented at the Melbourne Institute – Australia's Future Tax and Transfer Policy Conference held in June 2009.

Title and author/s PDF

Simulating Policy Change Using a Dynamic Overlapping Generations Model of the Australian Economy - University of New South Wales

This paper covers economic modelling exploring long term interactions between policy options in relation to taxes, pensions and superannuation.

Small Medium Enterprises Total Tax Contribution Report - PriceWaterhouseCoopers

This study analyses the impact of Australia’s taxation system on a sample of 50 Australian small to medium enterprises (SMEs) for the year ended 30 June 2008.  The study looks at the taxes imposed on SMEs, the taxes collected by SMEs and the compliance costs incurred in relation to their taxation obligations.  The study explores whether any relationship exists between the level of compliance costs borne and the size of SMEs.

Non-renewable resource taxation in Australia - ABARE research report

This report examines non-renewable resource taxation arrangements in Australia. The report suggests that given Australia's considerable economic demonstrated resources and continuing strong demand from China, future resource rents and hence resource taxation potential are likely to be substantial.

Housing Taxation and Transfers research study - Professor Gavin Wood, Associate Professor Miranda Stewart and Dr Rachel Ong

This report examines options for reform in the treatment of housing in Australia's tax and transfer system. In light of continuing concern about affordability, pricing, volatility and sustainability in Australian housing markets, the report examines Australia's tax rules against policy criteria of fairness, efficiency, simplicity and sustainability.

CGE Analysis of the Current Australian Tax System by KPMG Econtech

This study looks at the efficiency costs of Australia's major federal, state and local government taxes. The analysis was conducted by KPMG Econtech using the MM900 computable general equilibrium (CGE) model of the Australian economy.

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

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

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)

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