Australia's Future Tax System

Final Report: Detailed Analysis

Appendix E: Research and consultancies

Papers presented at the Tax and Transfer Policy Conference

The Tax and Transfer Policy Conference was held on 18 and 19 June 2009. It was jointly hosted by the Melbourne Institute of Applied Economic and Social Research and the Review Panel. Around 150 people attended, including Australian and international experts on tax and transfer policy. The papers presented at the conference are available on the Australia's Future Tax System website (http://taxreview.treasury.gov.au).

Papers

Speakers at the conference provided papers to support their presentations.

Professor Alan Auerbach, University of California, United States
Directions in tax and transfer theory

Professor Richard Bird (and Michael Smart), University of Toronto, Canada
Assigning state taxes in a federal country: The case of Australia

Professor Sijbren Cnossen, University of Maastrich, The Netherlands
Excise taxation in Australia

Professor Richard Disney, University of Nottingham, United Kingdom
Australia: Issues in the tax treatment of pensions and housing

Professor John Freebairn, University of Melbourne
Environmental taxation and its possible application in Australia

Professor Christopher Heady, University of Kent, United Kingdom
Directions in overseas tax policy

Professor Michael Keane, University of Technology Sydney
The tax-transfer system and labour supply

Professor Joel Slemrod, University of Michigan, United States
Complexity in the Australian tax and transfer system

Professor Peter Birch Sørenson (and Shane Johnson), University of Copenhagen, Denmark
Taxing capital income — options for reform in Australia

Professor Peter Whiteford, University of New South Wales
Transfer issues and directions for reform: Australian transfer policy in comparative perspective

Discussants

Discussants reviewed the papers and provided presentations (some of these were documented in PowerPoint and are available on the Australia's Future Tax System website - http://taxreview.treasury.gov.au).

Professor Patricia Apps, University of Sydney

Professor Alan Auerbach, University of California, United States

Mr Matt Benge, Inland Revenue Department, New Zealand

Mr Don Challen, Department of Treasury and Finance, Tasmania

Professor Harry Clarke, La Trobe University

Professor Julian Disney AO, University of New South Wales

Professor Chris Evans, University of New South Wales

Professor John Freebairn, University of Melbourne

Professor Quentin Grafton, Australian National University

Mr Matthew Ryan, taxation policy consultant

Mr David Smith, Queensland Treasury

Professor Peter Birch Sørensen, University of Copenhagen, Denmark

Professor Richard J Vann, University of Sydney

Professor Neil Warren, University of New South Wales

Professor Gavin Wood, RMIT University

Professor Mark Wooden, University of Melbourne

Research papers

The Review commissioned research papers on specific areas of tax policy. These papers are available on the Australia's Future Tax System website (http://taxreview.treasury.gov.au).

Professor Harry Clarke and Dr David Prentice, La Trobe University
A conceptual framework for the reform of taxes related to roads and transport

Colmar Brunton Social Research
Perceptions and attitudes towards the current tax and transfer system: Public meetings
and Perceptions and attitudes towards the current tax and transfer system: Focus groups

Lindsay Hogan and Rebecca McCallum, Australian Bureau of Agricultural and Resource Economics
Non-renewable resource taxation in Australia

Professor Andrew Leigh, Australian National University
The impact of the tax-transfer system on education and skills in Australia

KPMG Econtech
CGE analysis of the current Australian tax system

PriceWaterhouseCoopers
Small Medium Enterprises Total Tax Contribution Report

Andrew Reeson and Simon Dunstall, CSIRO
Behavioural economics and complex decision making: Implications for the Australian tax and transfer system

Professor Michael Sherris and Associate Professor John Evans, University of New South Wales
Longevity management issues for Australia's Future Tax System

Dr George Kudrna and Professor Alan Woodland, University of New South Wales
Simulating policy change using a dynamic overlapping generations model of the Australian economy‘

Professor Gavin Wood, Australian Housing and Urban Research Institute (AHURI), Associate Professor Miranda Stewart, University of Melbourne and Dr Rachel Ong, Curtin University of Technology
Housing taxation and transfers: Research study for the Australian Treasury

Seminar speakers

The AFTS Secretariat hosted a series of seminars for Treasury staff on issues relevant to the Review. The external presenters were:

Professor Patricia Apps,
University of Sydney

Professor Valerie Braithwaite,
Australian National University

Mr Robert Carling,
Centre for Independent Studies

Professor Deborah Cobb-Clark,
Australian National University

Adjunct Professor David Collins,
Macquarie University

Professor Sinclair Davidson,
RMIT University

Professor Bob Deutsch, Atax,
University of New South Wales

Dr Brett Freudenberg,
Griffith University

Dr Matthew Gray,
Australian Institute of Family Studies

Dr Steve Hatfield-Dodds,
Department of Climate Change

Professor Chris Heady,
University of Kent

Mr Richard Highfield,
Centre for Tax Policy and Administration, OECD

Adjunct Professor Steve Holloway,
University of Canberra

Dr David Ingles,
Australia Institute

Dr Simon Kelly, NATSEM,
University of Canberra

Professor Rick Krever,
Monash University

Professor Helen Lapsley,
University of New South Wales

Professor Andrew Leigh,
Australian National University

Mr Gordon Mackenzie, Atax,
University of New South Wales

Mr Vince Mangioni,
University of Technology, Sydney

Professor Myles McGregor-Lowndes,
Australian Centre for Philanthropy and Nonprofit Studies

Mr David Mitchell,
Bureau of Infrastructure, Transport and Regional Economics

Mr Peter Mullins,
Australian Taxation Office

Mr Ken Oliver,
Department of Education, Employment and Workplace Relations

Ms Jocelyn Pech PSM,
Australian Fair Pay Commission Secretariat

Ms Julia Perry,
Social policy analyst

Associate Professor Jeff Pope,
Curtin University

Professor John Quiggin,
University of Queensland

Mr Matthew Ryan,
Taxation policy consultant

Dr Julie P Smith,
Australian National University

Associate Professor Michael Walpole,
Atax, University of New South Wales

Professor Peter Whiteford,
University of New South Wales

Honorary Associate Professor Judy Yates,
University of Sydney

Consultants

The Review commissioned a range of consultancies to provide advice, including the review of the content of this report and communications advice.

Colmar Brunton Social Research — for the facilitation and conduct of public meetings and focus groups

Mark Dando, Jeff Fitzgibbon, Wendy Hamilton — for communication advice and editing services

Professor John Freebairn (University of Melbourne) — for review and advice on draft content of the final report

David Glynne Jones — for advice on service delivery trends and input to the Client Experience Reference Group

Melbourne Institute of Applied Economic and Social Research — for hosting the Tax and Transfer Policy Conference

Andrew Robertson — for advice on longevity risks

Ken Spence of Greenwoods and Freehills — for review and advice on draft content of the final report

Other contributors and commentators

The following contributors reviewed draft content or provided information or advice during the Review.

John Austen, Infrastructure Australia

Donna Ah Chee, Central Australian Aboriginal Congress

Professor John Braithwaite, Australian National University

Dave Elsmore, Queensland Philatelic Federation

Dr Mark Harvey, Bureau of Infrastructure, Transport and Regional Economics

Professor Christopher Heady, OECD

Professor Flavio Menezes, University of Queensland

Sean O'Shannassy, NSW Road Traffic Authority

Professor John Quiggin, University of Queensland

Tony Richards, Reserve Bank of Australia

Paul Roe, Infrastructure Australia

Ben Smith, Australian National University