Australia's Future Tax System

Final Report: Overview


Abhayaratna, T & Johnson, S 2009, 'Revisiting tax losses', Australian Tax Forum, vol. 24, pp. 59–76.

Abhayaratna, J & Lattimore, R 2006, Workforce participation rates — How does Australia compare?, staff working paper, Productivity Commission, Canberra.

Afonso, A, Schuknecht, L & Tanzi, V 2003, Public sector efficiency: An international comparison, Working Paper no. 242, European Central Bank.

Akerlof, G 1978, 'The economics of "tagging" as applied to the optimal income tax, welfare programs and manpower planning', American Economic Review, vol. 68, March, pp. 8–19.

Amies, M 1999, Gambling: Is it a health hazard?, Department of Health and Aged Care, Occasional Papers New Series no. 2, Department of Health and Aged Care, Canberra.

Arnett, J 2000, 'Optimistic bias in adolescent and adult smokers and nonsmokers', Addictive Behaviours, vol. 25, no. 4, pp. 625–32.

Arnold, J 2008, Do tax structures affect aggregate economic growth?: Empirical evidence from a panel of OECD countries, Working Paper no. 643, OECD Economics Department.

Arulampalam, Devereux & Maffini 2009, The direct incidence of corporate income tax on wages, Working Paper 09/17, Oxford University Centre for Business Taxation, Oxford.

Asprey, K (Chairman), Lloyd, J, Parsons, R & Wood, K 1975, Taxation Review Committee — Full Report, AGPS, Canberra.

Atkinson, AB & Stiglitz, JE 1976, 'The design of tax structure: direct versus indirect taxation', Journal of Public Economics, vol. 6, pp. 55–75.

Auerbach, AJ 1979, 'Inflation and the choice of asset life', Journal of Political Economy, vol. 87, pp. 621–38.

Auerbach, AJ 2010 (forthcoming), 'Directions in tax and transfer theory', paper prepared for Australia's Future Tax System Review, Tax and Transfer Policy Conference, Melbourne.

Australian Bureau of Agricultural and Resource Economics (Hogan, L & McCallum, R) 2010, Non-renewable resource taxation in Australia, prepared for The Treasury, Canberra.

Australian Bureau of Statistics (ABS) 2000, Australian national accounts: Concepts, sources and methods, cat. no. 5216.0, ABS, Canberra.

———2002, Measuring Australia's progress, cat. no. 1370.0, ABS, Canberra.

———2005, Household expenditure survey, 2003–04, ABS, Canberra.

———2005a, Australian system of government finance statistics: concepts, sources and methods, cat. no. 5514.0, ABS, Canberra.

———2006a, Australian historical population statistics 2006, cat. no. 3105.0.65.001, ABS, Canberra.

———2006b, Census of population and housing, ABS, Canberra.

———2006c, Household expenditure survey, Australia: Detailed expenditure items, 2003–04, cat. no. 6535.0.55.001, ABS, Canberra.

———2006d, National Aboriginal and Torres Strait Islander health survey, Australia 2004–05, cat. no. 4715.0, ABS, Canberra.

———2006e, Gambling services 2004–05, cat. no. 8684.0, ABS, Canberra.

———2007, Household wealth and wealth distribution, Australia 2005–06, cat. no. 6554.0, ABS, Canberra.

———2007a, Australian social trends 2007, cat. no. 4102.0, ABS, Canberra.

———2008, Australian historical population statistics 2008, cat. no. 3105.0.65.001, ABS, Canberra.

———2008a, International investment position, Australia: supplementary statistics 2008, cat. no. 5352.0, ABS, Canberra.

———2009, Government finance statistics, Australia 2007–08, cat. no. 5512.0, ABS, Canberra.

———2009a, Australian system of national accounts: National income, expenditure and product, June quarter 2009, cat. no. 5206.0, ABS, Canberra.

———2009b, Australian system of national accounts, 2007–08, cat. no. 5204.0, ABS, Canberra.

———2009c, Apparent consumption of alcohol, Australia 2007–08, cat. no. 4307.0.55.001, ABS, Canberra.

———2009d, Taxation revenue, Australia 2007–08, cat. no. 5506.0, ABS, Canberra.

———2009e, Average weekly earnings, cat. no. 6302.0, ABS, Canberra.

———2009f, Labour force, Australia, ABS cat. no. 6202.0, ABS, Canberra.

———2009g, Labour force, Australia: Labour force status and other characteristics of families, cat. no. 6224.0.55.001, ABS, Canberra.

———2009h, Australian system of national accounts 2008–09, cat. no. 5204, ABS, Canberra.

———2009i, Deaths, Australia 2008, cat. no. 3302.0, ABS, Canberra.

———2009j, Housing finance, Australia, cat. no. 5609.0, ABS, Canberra.

Australian Communications and Media Authority (ACMA) 2009, Annual Report 2008–09, ACMA, Melbourne.

Australian Energy Regulator (AER) 2008, Review of the weighted average cost of capital (WACC) parameters for electricity transmission and distribution, issues paper, AER, viewed 8 December 2009, <>.

Australian Government 2005, 2005–06 Budget Paper No. 2, Australian Government, Canberra.

———2006, Rethinking regulation: report of the taskforce on reducing regulatory burdens on business, Australian Government, Canberra.

———2006a, International comparison of Australia's taxes, Australian Government, Canberra.

———2007, Report of the task group on emissions trading, May, Chapter 3, Australian Government, Canberra.

———2007a, Intergenerational report 2007, Australian Government, Canberra.

———2008, Carbon Pollution Reduction Scheme: Australia's low pollution future, White Paper, Australian Government, Canberra.

———2008a, Final Budget outcome 2007–08, Australian Government, Canberra.

———2008b, Budget Strategy and Outlook: Budget Paper No. 1, 2008–09, Australian Government, Canberra.

———2009a, What are the average fees charged by long day care services in Australia? Australian Government, viewed 14 December 2009, <>.

Australian Government Information Management Office (AGIMO) 2008, Interacting with government: Australians' use and satisfaction with e-government services, AGIMO, Canberra.

Australian Institute of Health and Welfare (AIHW) 2005, 2004 National drug strategy household survey: Detailed findings, Drug Statistics Series no. 16, cat. no. PHE 66, AIHW, Canberra.

———2007a, National social housing survey, public housing national report, AIHW, Canberra, viewed 14 December 2009, <>.

———2007b, National social housing survey, community housing national report, AIHW, Canberra, viewed 14 December 2009, <>

———2008, 2007 National drug strategy household survey: Detailed findings, Drug Statistics Series no. 22, cat. no. PHE 107, AIHW, Canberra.

———2008a, 2007 National drug strategy household survey: First results, Drug Statistics Series no. 20, cat. no. PHE 98, AIHW, Canberra.

———2008b, Australia's health 2008, cat. no. AUS 99, AIHW, Canberra.

———2008c, Who receives priority housing and how long do they stay, Bulletin 63, AIHW, Canberra.

Australian National Audit Office (ANAO) 2008, Audit Report no. 32: Preparation of the tax expenditures statement, Australian Government, Canberra.

Australian Prudential Regulation Authority (APRA) 2009, Statistics: Half yearly general insurance bulletin, December 2008, APRA, Sydney.

Australian Public Service Commission (APSC) 2008, Australian public service statistical bulletin 2007–08, APSC, Canberra.

Australian State of the Environment Committee (Beeton, R, Buckley, K, Jones, G, Morgan, D, Reichelt, R & Trewin, D) 2006, Australia state of the environment 2006, Independent report to the Australian Government, Canberra.

Australian Taxation Office (ATO) 2003, Taxation statistics 2000–01, ATO, Canberra.

———2004, Taxation statistics 2001–02, ATO, Canberra.

———2005, Taxation statistics 2002–03, ATO, Canberra.

———2006, Fringe benefits tax: A guide for employers, NAT 1054–08.2006, ATO, Canberra.

———2006a, Taxation statistics 2003–04, ATO, Canberra.

———2007, Tax basics for non-profit organisations: An overview of tax issues relating to non-profit organisations including charities, clubs, societies and organisations, ATO, NAT 7966–05.2007, Canberra.

———2007a, Taxation statistics 2004–05, ATO, Canberra.

———2008, Taxation statistics 2005–06, ATO, Canberra.

———2009, Taxation statistics 2006–07, ATO, Canberra.

———2009a, GST and gambling, fact sheet, ATO, Canberra, viewed 6 November 2009, <>.

———2009b, Annual report 2008–09, ATO, Canberra.

———2009c, General information about e-tax, ATO, Canberra, viewed 8 December 2009, <>.

Australia's Future Tax System (AFTS) 2008, Architecture of Australia's tax and transfer system, Treasury, Canberra

———2009, The retirement income system: Report of strategic issues, The Treasury, Canberra.

Ayyagari, P, Deb, P, Fletcher, JM, Gallo, B & Sindelar, JL 2009, Sin taxes: Do heterogeneous responses undercut their value?, NBER Working Paper no. w15124, July, viewed 14 December 2009, <>.

Baldry, J 1998, 'Income tax deductions for work-related expenses: the rationale examined', Australian Economic Papers, vol. 37, pp. 47–57.

Bedi, J, Richards, A & Tennant, P 2003, The characteristics and trading behaviour of dual-listed companies, Research Discussion Paper 2003–06, RBA, viewed 8 December 2009, <>.

Begg, S, Vos, T, Barker, B, Stevenson, C, Stanley, L & Lopez, A 2007, The burden of disease and injury in Australia 2003, Australian Institute for Health and Welfare, Canberra.

Bénassy-Quéré, A, Fontagné, L & Lahrèche-Révil, A 2003, Tax competition and foreign direct investment, Working Paper no. 2003, 17 December 2003, Centre d'Etudes Prospectives et d'Informations Internationales, Paris.

Bernheim, BD & Rangel, A 2004, 'Addiction and cue-triggered decision processes', American Economic Review, vol. 94, no. 5, pp. 1558–1590.

Besley, T & Coate, S 1995, 'The design of income maintenance programmes', Review of Economic Studies, vol. 62, no. 2, pp. 187–221.

Bingham, C 2003, Impact of private savings and longer careers of retirement income, Australian Government, Canberra.

Bird, R & Smart, M 2009, Assigning state taxes in a federal country: The case of Australia, paper prepared for Australia's Future Tax System Review, Tax and Transfer Policy Conference, Melbourne.

Boadway, R & Bruce, N 1984, 'A general proposition on the design of a neutral business tax', Journal of Public Economics, vol. 24, no. 2, pp. 231–239.

Board of Taxation 2002, Taxation of discretionary trusts — November 2002, Australian Government, Canberra.

———2007, Scoping study of small business tax compliance costs, Australian Government, Canberra.

———2008, Review of the legal framework for the administration of the GST, Australian Government, Canberra.

———2009, Post-implementation review into the alienation of personal services income rules — October 2009, Australian Government, Canberra.

———2010 (forthcoming), Review of the tax arrangements applying to managed investment trusts, Australian Government, Canberra.

Bovenberg, L & Goulder, L 2002, 'Environmental taxation and regulation in a second-best setting', in Auerbach, A & Feldstein, M (eds), Handbook of Public Economics, third edition, New York, North Holland.

BP 2009, BP Statistical review of world energy, June 2009, BP, London.

Bradbury, B 2008, Housing wealth as retirement saving: Does the Australian model lead to over-consumption of housing?, Luxembourg Wealth Study Working Paper Series, Working Paper no. 7, October 2008.

Bradley, A 2007, 'Mashups' and their relevance to the enterprise, Gartner Research, San Antonio, Texas.

Brennan, E, Durkin, S, Wakefield, M & Dunlop, S 2007, Victorian current and former smokers' quitting activity, and the impact of cessation aids, services and anti-smoking campaigns, Centre for Behavioural Research in Cancer, Research Paper Series no. 29, The Cancer Council, Melbourne.

Breunig, R, Cobb-Clark, D & Gong, X 2008, 'Improving the modelling of couples' labour supply', Economic Record, vol. 84, Issue 267, pp. 466–485.

Breunig, R & Gisz, C 2009, 'An exploration of Australian petrol demand: Unobservable habits, irreversibility and some updated estimates', Economic Record, vol. 85, Issue 268, pp. 73–91.

Brewer, M, Saez, E, & Shephard, A 2008, Means testing and tax rates on earning, report prepared for the Mirlees Review, Institute for Fiscal Studies, London, viewed 15 December 2009, <>.

Briggs, L 2009, All those who stand and wait – putting citizens at the centre, presentation to the Institute of Public Policy Curtin University of Technology, 21 May 2009, Australian Public Service Commission, Canberra, viewed 8 December 2009, <>.

Brinner, R 1976, 'Inflation, deferral and the neutral taxation of capital gains', National Tax Journal, vol. 26, no. 4, pp. 565–573.

Brown, EC 1948, 'Business-income taxation and investment incentives', Income, employment and public policy: Essay in honour of Alvin H. Hansen, Norton, New York, pp. 300–316.

Bureau of Infrastructure, Transport and Regional Economics (BITRE) 2008, Moving urban Australia: Can congestion charging unclog our roads?, Working Paper no. 74, pp. 29, BITRE, Canberra.

———2009a, Australian transport statistics yearbook 2009, BITRE, Canberra.

———2009b, Road and rail freight: Competitors or complements?, Information Paper no. 34, BITRE, Canberra.

Bureau of Transport and Economics (BTE) 2000, Road crash costs in Australia, Report 102, BTE, Canberra.

Bureau of Transport and Regional Economics (BTRE) 2005, Health impacts of transport emissions in Australia: Economic costs, Working Paper no. 63, BTRE, Canberra.

———2007, Estimating urban traffic and congestion cost trends for Australian cities, Working Paper no. 71, BTRE, Canberra.

Burke, T & Ralston, L 2003, Analysis of expenditure patterns and levels of household indebtedness of public and private rental households, 1975 to 1999, April, Australian Housing and Urban Research Institute.

Cannavan, D, Finn, F & Gray, S 2004, 'The value of imputation tax credits in Australia', Journal of Financial Economics, vol. 73, pp. 167–197.

Carling, R 2007, A state income tax for Australia?, Paper 9 for Atax UNSW Personal Income Tax Reform Symposium, April, Sydney.

———2008, State tax reform: Progress and prospect, Perspectives on tax reform (16), CIS Policy Monograph 82, Centre for Independent Studies, St Leonards.

Carpenter, C & Cook, PJ 2007, Cigarette taxes and youth smoking: New evidence from national, state, & local youth risk behavior surveys, Working Paper no. 13046, National Bureau of Economic Research, Cambridge MA.

Cass, B 1986, Social security review, Department of Social Security, Canberra.

Centre for Behavioural Research in Cancer 2004, View about increasing the tax on cigarettes for increased funding for quit smoking resources, Memorandum to Todd Harper and Jane Martin Victorian Smoking and Health Program 2004, The Cancer Council Victoria, Melbourne.

Centre for Gambling Research 2004, 2003 Victorian longitudinal community attitudes survey, prepared for the Gambling Research Panel (Victoria), Australian National University, Canberra.

Centre for International Economics 2009, State business tax reform: Seeding the tax reform debate, report prepared for the Business Coalition for Tax Reform, March, Canberra.

———2009a, Benefits of trade and trade liberalisation, report prepared for Department of Foreign Affairs and Trade, May 2009, Canberra.

Centrelink 2009, Guide to Australian Government payments, Centrelink, Canberra, viewed on 14 December 2009, <>.

Chaloupka, FJ & Warner, KE 1999, The economics of smoking, Working Paper no. 7047, National Bureau of Economic Research, Cambridge MA.

Chan, C, Forwood, D, Roper, H & Sayers, C 2009, Public infrastructure financing — An international perspective, staff working paper, March, Productivity Commission, Canberra.

Chapman, B & Leigh, A 2006, Do very high tax rates induce bunching? Implications for the design of income-contingent loan schemes, Discussion Paper no. 521, Centre for Economic Policy Research, Australian National University, Canberra.

Clark, J, Pridmore, B & Stoney, N 2007, 'Trends in aggregate measures of Australia's corporate tax level', Economic Roundup, Winter, pp. 1–28.

Clarke, H & Hawkins, A 2006, 'Economic framework for Melbourne traffic planning', Agenda, vol. 13, no. 1, pp. 63–80.

Clarke, H & Prentice, D 2009, A conceptual framework for the reform of taxes related to roads and transport, research paper prepared for Australia's Future Tax System Review, Canberra.

Cnossen 2009, Excise taxation in Australia, draft paper prepared for Australia's Future Tax System Review, Tax and Transfer Policy Conference, Melbourne.

Collins, D & Lapsley, H 2008, The avoidable costs of alcohol abuse in Australia and the potential benefits of effective policies to reduce the social costs of alcohol, Department of Health and Ageing, Monograph Series no. 70, Canberra.

———2008b, The costs of tobacco, alcohol and illicit drug abuse to Australian society in 2004/05, Department of Health and Ageing, Monograph Series no. 64, Canberra.

Commonwealth Grants Commission 2002, Report on state revenue sharing relativities, 2002 Update, Canberra.

———2008a, Police – assessment result, Commonwealth Grants Commission, viewed 27 November 2009, <>.

Commonwealth Ombudsman 2009, Annual report 2008–09, Canberra.

Commonwealth Scientific and Industrial Research Organisation (CSIRO) (unpublished), Australian Stocks and Flows Framework, CSIRO, Canberra.

Congressional Budget Office 1996, The incidence of the corporate income tax, Congressional Budget Office, Washington DC, viewed 17 November 2009, <>.

Connolly, E 2007, The effect of the Australian superannuation guarantee on household saving behaviour, research discussion paper 2007–08, Reserve Bank of Australia.

Corlett, WJ & Hague, DC 1953, 'Complementarity and the excess burden of taxation', Review of Economic Studies, vol. 21, no. 1, pp. 21–30.

Council of Australian Governments (COAG) 2006, Council of Australian Governments' meeting 10 February 2006, Communique, Canberra.

———2008, National partnership agreement on early childhood education, December, COAG, Canberra.

———2009, Investing in the early years — A national early childhood development strategy, July, COAG, Canberra.

d'Abbs, P 2001, 'Living with alcohol: learning from the Northern Territory experience', Drug and Alcohol Review, vol. 20, pp. 253–255.

Dandie, S & Mercante, J 2007, Australian labour supply elasticities: Comparison and critical review, Working Paper 2007–04, The Treasury, Canberra.

Danish Hydrocarbon Tax Committee 2001, Abstract of Report from the Hydrocarbon Tax Committee, viewed 14 December 2009, <>.

DeLuca, D, Greenland, A, Guyton, J, Hennessy, S, & Kindlon, A 2005, Measuring the tax compliance burden of small businesses, IBM Business Consulting Services, viewed 8 December 2009, <>.

De Mooij, R & Ederveen, S 2008, 'Corporate tax elasticities: A reader's guide to empirical findings', Oxford Review of Economic Policy, vol. 24, no. 4, pp. 680–697.

Department of Education, Employment and Workplace Relations (DEEWR) 2008, Review of Australian higher education (Bradley), DEEWR, Canberra.

Department of the Environment, Water, Heritage and the Arts (DEWHA) 2007, The south west marine bioregional plan, DEWHA, Canberra, viewed 9 December 2009, <>.

———2009, Species profile and threats database, DEWHA, Canberra, viewed 9 December 2009, <>.

Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA) 2005, Living Australia: Research in Philanthropy in Australia — Summary of Findings, Canberra.

———2008, Pension Review background paper, FaHCSIA, Canberra.

———2009, Pension Review Report, February, FaHCSIA, Canberra.

———2009a, 'Housing Assistance Act 1996', FaHCSIA Annual Report 2006–07, FaHCSIA, Canberra, viewed 14 December 2009, <>.

Department of Health and Ageing (DoHA) 2008, Inquiry into residential and community aged care in Australia, Submission to the Senate Finance and Public Administration Committee, Canberra.

———2009, DoHA, viewed 14 December 2009, <>.

———2009a, Report on the operation of the aged care Act 1997, 1 July 2008– 30 June 2009, DoHA, viewed 14 December 2009, <>.

———2009b, Review of the aged care funding instrument, DoHA, viewed 14 December 2009, <$File/ReviewACFIDiscussionPaper.pdf>.

———2009c, Schedule of resident fees and charges: from 20 September 2009, viewed 14 December 2009, <>.

Department of Social Security (DSS) 1998, Development of indicative budget standards for Australia, research paper no. 74, Australian Government, Canberra.

Desai, M, Foley, C & Hines, J 2009, 'Domestic effects of the foreign activities of U.S. multinationals', American Economic Journal: Economic Policy, vol. 1, no. 1, pp. 181–203.

Devereux, M, Griffith, R & Klemm, A 2002, 'Corporate income tax reforms and international tax competition', Economy Policy, vol. 17, no. 35, pp. 450–495.

Devereux, MP & Sørensen, PB 2006, The corporate income tax: international trends and options for fundamental reform, European Economy, economic paper no. 264, December 2006, European Commission, Directorate General for Economic and Financial Affairs.

Diamond, P 1998, 'Optimal income taxation: an example with a u-shaped pattern of optimal marginal tax rates', American Economic Review , vol. 88, pp. 83–95.

Di Maio, A 2009, Moving from citizen-centric to citizen-driven government, Gartner Research, Milan, Italy.

Dockery, M, Ong, R, Whelan, S & Wood, G 2008, The relationship between public housing wait lists, public housing tenure and labour market outcomes, Australian Housing and Urban Research Institute Research, Report 9, viewed 14 December 2009, <>.

Dockery, A, Ong, R, & Wood, G 2007, Welfare traps in Australia: Do they bite?, paper presented to the HILDA Survey Research Conference, 19–20 July, Melbourne.

Doll, R, Peto, R, Boreham, J & Sutherland, I 2004. 'Mortality in relation to smoking: 50 years' observations on male British doctors', British Medical Journal, 22 June, 328:1519.

Dunstall, S & Reeson, A 2009, Behavioural economics and complex decision-making: Implications for the Australian tax and transfer system, Commonwealth Scientific and Industrial Research Organisation, Canberra.

Dupuit, J 1844, 'On the measurement of the utility of public works', translated from the French Annales des Ponts et Chaussées, 2nd series, vol. 8, by RH Barback 1952 for International Economic Papers, no. 2, pp. 83–110, reprinted in Munby, D. (ed) 1968, Transport: Selected Readings, Penguin, Harmondsworth, Middlesex, pp. 19–57.

Duranton, G & Turner, MA 2009, The fundamental law of road congestion: Evidence from US cities, Working Paper no. 15376, National Bureau of Economic Research, September, Cambridge MA.

Ebrill, Keen, Bodin & Summers 2001, The modern VAT, International Monetary Fund.

Edwards, G, Dumsday, R & Chisholm, A 1996, 'Australia's land and water: policies that ensure they are used efficiently', Search, vol. 27, no. 7, pp. 205–208, cited in Industry Commission 1997, Role of economic instruments in managing the environment, staff research paper, July, Industry Commission, Melbourne.

England, RW & Mohr, RD 2003, 'Land development and current use assessment — a theoretical note', Agricultural and Resource Economics Review, vol. 32, issue. 1, pp. 46–52.

Ergas 2008, Policy issues in aging, Australian Centre for Economic Research on Health, 2nd Annual Policy Forum, 22 February 2008, Brisbane.

Eskeland, G & Devarajan, S 1995, Taxing bads by taxing goods, World Bank, Washington DC.

European Commission (EC) 2008, A vision of public governance in 2020, EC, Rotterdam, The Netherlands.

Evans, C 1998, 'The Australian capital gains tax: Rationale, review and reform', Australian Tax Forum, vol. 14, no. 3, pp. 287–323.

———2004, 'Taxing personal capital gains in Australia: causes of complexity and proposals for reform', Australian Tax Forum, vol. 19, no. 3, pp. 371–432.

Evans, C, Ritchie, K Tran-Nam, B & Walpole, M 1997, A report into taxpayer costs of compliance, AGPS, Canberra.

Fane, G 1987, 'Neutral taxation under uncertainty', Journal of Public Economics, vol. 33, issue 1, pp. 95–105.

Fane, G & Smith, B 1986, 'Resource rent tax', in Trengove, CD (ed), Australian energy policy in the eighties, Centre of Policy Studies, Allen and Unwin, Sydney, pp. 209–240.

Felix, RA 2007, Passing the burden: Corporate tax incidence in open economies, working paper, Federal Reserve Bank of Kansas City, viewed 15 December 2009, <>.

Ferguson, IS, Dargwel, J, & Sheldon, G 1987, 'Problems and prospects in Victoria', in Prospects for Australian hardwood forests, Centre for Resource and Environmental Studies, Canberra, pp. 35.

Fogarty, J 2008, The demand for beer, wine and spirits: Insights from a meta analysis approach, American Association of Wine Economics, Working Paper no. 31, viewed 20 November 2009, <>.

Fraser Institute 2008, Global petroleum survey 2008, June, Fraser Institute, Canada.

Fraumeni, BM 1997, The measurement of depreciation in the U.S. national income and product accounts, survey of current business, United States Department of Commerce, Washington DC.

Freebairn, J 2008, 'Some distributional issues in greenhouse gas policy design', paper presented at the Australian Agriculture and Resource Economists Society 52nd Annual Conference, 5–8 February, Canberra.

———2009, 'Reform of state taxes', in Evans, C & Krever, R (eds), Australian business tax reform in retrospect and prospect, Thompson Reuters, Sydney, pp. 517–536.

———2009a, 'Environmental taxation and its possible application in Australia', paper prepared for the Australia's Future Tax System Review, Tax and Transfer Policy Conference, Melbourne.

Fullerton, D, Leicester, A & Smith, S 2008, Environmental taxes, prepared for the Mirrlees Review, London, viewed 28 March 2009, <>.

Fullerton, D & Metcalf, GE 1997, Environmental taxes and the double-dividend hypothesis: Did you really expect something for nothing?, Working Paper no. 6199, September, National Bureau of Economic Research.

Fullerton, D & Wolverton, A 2000, 'Two generalizations of a deposit-refund scheme', American Economic Review, vol. 90, pp. 238–242.

Gabbitas, O & Eldridge, D 1998, Directions for state tax reform, staff research paper, Productivity Commission, AusInfo, Canberra.

Gabriel, M, Jacobs, K, Arthurson, K, Burke, T & Yates, J 2005, Conceptualising and measuring the housing affordability problem, background report for the Collaborative Research Venture: Housing affordability for lower income Australians, Australian Housing and Urban Research Institute, Melbourne.

Gale, WG, Hines, JR & Slemrod, J (eds) 2001, Rethinking estate and gift taxation, Brookings Institution Press, Washington DC.

Gale, WG & Perozak, MG 2001, 'Do estate taxes reduce saving?' in Gale, WG, Hines,
JR & Slemrod, J (eds) 2001, Rethinking estate and gift taxation, pp. 216–257.

Garnaut, R 2002, 'Australia: A case study of unilateral trade liberalization', in
Bhagwati, J (ed), Going alone, MIT Press, Cambridge, Massachusetts.

Garnaut, R 2008, The Garnaut climate change review final report, Cambridge University Press, Melbourne.

Garnaut, R & Ross, AC 1975, 'Uncertainty, risk aversion and the taxing of natural resource projects', Economic Journal, vol. 85, no. 338, pp. 272–287.

Gentry, W 2007, A review of the evidence on the incidence of the corporate income tax, Office of Tax Analysis (OTA) paper 101, OTA, December, United States Department of the Treasury, Washington, DC.

Geoscience Australia 2009, Australia's identified mineral resources 2009, Geoscience Australia, Canberra.

Gilmore, JH 1998, 'Welcome to the experience economy', Harvard Business Review, July/August.

Goulder, L & Parry, I 2000 'Green tax reform and the 'double dividend', Association of Environmental and Resource Economists Newsletter, May, vol. 20, pp. 9–13.

Gordon, R 1986, 'Taxation of investment and savings in a world economy', American Economic Review, vol. 76, pp. 1086–1102.

Gordon, R & MacKie-Mason, J 1997, 'How much do taxes discourage incorporation?',
The Journal of Finance
, vol. LII, pp. 477–505.

Greenfield, TK & Rogers, JD 1999, 'Who drinks most of the alcohol in the U.S.? The policy implications', Journal of Studies on Alcohol, vol. 60.

Griffith, R, Hines, JR & Sørensen, PB 2009, 'International capital taxation', forthcoming in The Mirrlees Review: Reforming the Tax System for the 21st Century, Institute for Fiscal Studies, London.

Gruber, J 2002, 'Smoking's "Internalities"', Regulation, Winter 2002–2003, pp. 52–57.

Gruber, J & Köszegi, B 2001, 'Is addiction "rational"? Theory and evidence', Quarterly Journal of Economics, vol. 116, no. 4, pp. 1261–1303.

———2008, A modern economic view of tobacco taxation, International Union against Tuberculosis and Lung Disease, Paris.

Gruber, J & Mullainathan, S 2002, Do cigarette taxes make smokers happier?, Working Paper no. 8872, National Bureau of Economic Research, Cambridge MA.

Harding, A, Ngu Vu, Q, Payne,A, Percival, R 2006, 'Trends in effective marginal tax rates 1996–97 to 2006–07', AMP.NATSEM Income and Wealth Report, Issue 14.

Harding, A, Phillips, B & Kelly, S 2004, 'Trends in housing stress', paper presented at the National Summit on Housing Affordability, 28 June, Canberra.

Harding, A & Szukalska, A 2000, Financial disadvantage in Australia — 1999: The unlucky Australians?, November, National Centre for Economic and Social Modelling.

Harvey 2001, Review of state business taxes — Full report, State Business Tax Review Committee, February, The Victorian Department of Treasury and Finance, viewed 7 December 2009, <$File/FullReport.pdf>.

Harvey, MO 1999, 'Road pricing and cost recovery: An economic viewpoint', paper presented at the Road Funding, Pricing and Taxation Seminar, Adelaide.

Hassett, K & Mathur, A 2006, Taxes and wages, Research Working Paper no. 128, June, American Enterprise Institute for Public Policy, Washington DC.

Hau, TD 1992, Economic fundamentals of road pricing: A diagrammatic analysis, World Bank, policy Research Working Paper: Transport no. 1070, viewed 14 December 2009, <>.

Heady, C 2009, Directions in overseas tax policy, paper prepared for Australia's Future Tax System Review, Tax and Transfer Policy Conference, Melbourne.

Hefferan, M & Boyd, T 2008, An investigation into different land valuation methodologies for complex valuations for statutory purposes, (forthcoming).

Henderson, RF, Harcourt, A & Harper, RJA 1970, People in poverty: A Melbourne survey, Institute of Applied Economic and Social Research, University of Melbourne, Cheshire, (reprinted with supplement 1975).

Henman, P 2005, Updated costs of children using Australian budget standards, report to the Ministerial Taskforce on Child Support, May, Canberra, viewed 15 December 2009, <>.

Henry, K 2009, The shape of things to come: Long run forces affecting the Australian economy in coming decade, speech to the Queensland University of Technology Business Leaders' Forum, The Treasury, Canberra, viewed 14 December 2009, <>.

Highfield, R 2009, submission to Australia's Future Tax System Review, Canberra.

Hird, T 2007, Hidden costs of stamp duty taxation, Menzies Research Centre, Canberra.

HM Treasury 2007, Business tax reform: Capital allowance changes technical note, HM Treasury, United Kingdom, viewed 18 November 2009, <>.

Hogan, W 2003, Review of pricing arrangements in residential aged care, Australian Government, Canberra.

Holmes, K 2009, Asia-Pacific — taxation and investment, New Zealand Individual Taxation, International Bureau of Fiscal Documentation, The Netherlands, viewed 14 December 2009, <>.

Holz-Eakin, D, Phillips, JW & Rosen, HS 1993, 'The Carnegie Conjecture: Some empirical evidence', Quarterly Journal of Economics, vol. 108, pp. 413–435.

Hotelling, H 1913, 'The economics of exhaustible resources', The Journal of Political Economy, vol. 39, Issue 2, pp. 137–175.

House of Representatives 2001, Public good conservation: Our Challenge for the 21st Century, Environment & Heritage Standing Committee, Canberra.

Housing Institute of Australia (HIA) 2009, HIA-Commonwealth Bank affordability report —September Quarter 2009, HIA Economics Group, Canberra.

Hubbard, P 2009 'Urban congestion — why "free" roads are costly', Economic Roundup, issue 2, 2009, The Treasury, Canberra

Hurd, D 1987, 'Savings of the elderly and desired bequests', American Economic Review, vol. 77, no. 3, pp. 298–312.

Hurley, SF & Matthews, JP 2007, 'The Quit Benefits Model: A Markov model for assessing the health benefits and health care costs savings of quitting smoking', Cost Effectiveness and Resource Allocation vol. 5, issue. 2, pp. 1–20.

Hymel, K 2009, 'Does traffic congestion reduce employment growth?', Journal of Urban Economics, vol. 65, Issue 2, pp. 127–135.

International Monetary Fund (IMF) 2009a, World economic outlook report, October, IMF, Washington DC.

———2009b, Debt bias and other distortions: crisis-related issues in tax policy, June, IMF, Washington DC.

Independent Gambling Authority 2003, Study into the relationship between crime and problem gambling: Report to the Minister, Independent Gambling Authority, Adelaide.

Independent Pricing and Regulatory Tribunal of New South Wales (IPART) 2004, Report on the determination of fares for Sydney ferries from 12 December 2004, November, IPART, Sydney.

———2008, Review of state taxation: Report to the Treasurer: Other industries — Final report, IPART, October, Sydney.

——— 2009, Review of taxi fares in NSW, IPART, Sydney.

Industry Commission 1991, Mining and minerals processing in Australia, Report no. 7, vol. 3, AGPS, Canberra.

———1995, Assistance to agriculture and manufacturing industries, Information Paper, AGPS, Canberra.

———1998, A Full repairing lease: Inquiry into ecologically sustainable land management, Inquiry Report, Industry Commission, Canberra.

Infrastructure Australia 2008, A report to the Council of Australian Governments, Infrastructure Australia, Canberra.

Inman, R 2003, 'Transfers and bailouts: Enforcing local fiscal discipline with lessons from U.S. federalism', in Rodden, J, Eskeland, G & Litvack, J (eds), Fiscal decentralization and the challenge of hard budget constraints, MIT Press, Cambridge MA.

Inspector-General of Taxation (IGT) 2008, Review of the potential revenue bias in private binding rulings involving large complex matters, IGT, Canberra.

———2009, Annual report 2008–09, IGT, Canberra.

Internal Revenue Service (IRS) 2008, Internal Revenue Service data book 2008, IRS, Washington DC.

International Bureau of Fiscal Documentation (IBFD) 2009, Europe — individual taxation, IBFD, The Netherlands, viewed 14 December 2009, <>.

Investment and Financial Services Association (IFSA) 2007, IFSA retirement income stream report, IFSA, Sydney.

Ivers, R 2001, Indigenous Australians and tobacco: A literature review, Menzies School of Health Research and the Cooperative Research Centre for Aboriginal and Tropical Health.

Jablensky, A, McGrath, J, Herrman, H, Castle, D, Gureje, O, Morgan, V & Korten, A 1999, People living with psychotic illness: An Australian study 1997–98, Mental Health Branch, Commonwealth Department of Health and Aged Care, Canberra.

James, R, Anderson, M, Bexley, E, Devlin, M, Garnett, R, Marginson, S & Maxwell, L 2008, Participation and equity: A review of the participation in higher education of people from low socioeconomic backgrounds and Indigenous people, March, Universities Australia, Canberra.

Jaumotte, F 2003, Female labour force participation: Past trends and main determinants in OECD countries, OECD Economics Department Working Paper no. 376, OECD, Paris.

Johansson, A, Heady, C, Arnold, J, Brys, B, & Vartia, L 2008, Tax and economic growth, OECD Economics Department Working Paper no. 620, OECD, Paris.

Joint Committee of Public Accounts and Audit (JCPAA) 2008, Tax administration, report no. 410, Parliament of the Commonwealth of Australia, Canberra.

Jorm, A 1999, 'Association between smoking and mental disorders: Results from an Australian national prevalence survey', Australian and New Zealand Journal of Public Health, vol. 23, pp. 245–8.

Kalb, G 2007, 'Interaction of the tax and social security systems in Australia: The effect on effective marginal tax rates', Australian Economic Review, vol. 40, no. 2, pp. 186–93.

Kaplow, L 2006, 'Optimal income transfers', International Tax and Public Finance, Springer, vol. 14, issue. 3, pp. 295–325.

Kelly, S & Harding, A 2003, 'You can't rely on the old folks' money', AMP.NATSEM Income and Wealth Report, issue 5, June.

Kennedy, S, Stoney, N & Vance, L 2009, 'Labour force participation and the influence of educational attainment', Treasury Economic Roundup, Issue 3, The Treasury, Canberra.

Keynes, JM 1936, The general theory of employment, interest and money, McMillan, London.

KPMG 2009, KPMG's corporate and indirect tax rate survey 2009, viewed 10 December 2009, < >.

KPMG Econtech 2009, CGE Analysis of the Current Australian Tax System, KPMG, Canberra.

Larsen, M, Pilegaard, N & Van Ommeren, JN 2008, Evaluating transport projects in a multiregional equilibrium job search model, in traffic, road pricing and the environment, Springer, pp. 133–164.

Laws P, Grayson, N & Sullivan, E 2006, Smoking and pregnancy, cat. no. PER 33, AIHW, National Perinatal Statistics Unit, Sydney.

Leigh, A 2009, 'What evidence should social policymakers use?', Treasury Economic Roundup, Issue 1, The Treasury, Canberra.

———2009a, How do stamp duties affect the housing market?, Australian National University, viewed 10 November 2009, <>.

Levies Revenue Service 2008, Report to stakeholders 2007–08, Levies Revenue Service, Canberra.

Lim-Applegate, H, McLean, P, Lindenmayer, P & Wallace, B 2005, Part rate pensioners: characteristics and changes, Australian Government, Canberra.

Loretz, S 2008, 'Corporate taxation in the OECD in a wider context', Oxford Review of Economic Policy, vol. 24, pp. 639–660.

Lubowski, R, Plantinga, A & Stavins, R 2005, Land use change and carbon sinks: Econometric estimation of the carbon sequestration supply function, RRP-2005-01, JFK School of Government.

Lucas, R Jr 1988, 'On the mechanics of economic development', Journal of Monetary Economics vol. 22, Issue 1, pp. 3–42.

Madden, P 2009, 'Standard Business Reporting – an idea whose time starts now', Treasury Economic Roundup, issue 3, pp. 1–18, The Treasury, Canberra.

Mangioni, V 2006, Land tax in Australia, Australian Property Publications, Bondi.

Markle, K & Shackelford, D 2009, Do multinationals or domestic firms face higher effective tax rates?, Working Paper no. 15091, National Bureau of Economic Research, Cambridge, viewed 8 December 2009, <>.

Marsden Jacob Associates 2001, Forestry and national competition policy, report to the Australian Conservation Foundation, Melbourne.

McCarthy, M 2009, Approval for an increase in tax on cigarettes, approval for banning of duty free sale of cigarettes, and the likely impact of a price increase of cigarettes: Findings from the 2008 smoking and health survey, Centre for Behavioural Research in Cancer, Cancer Council Victoria, Melbourne.

McClements, LD 1978, The economics of social security, Heinemann Educational, London.

McNeill, J & Dollery, BE 2003, 'Calculating developer charges for urban infrastructure: A feasible method for applying marginal cost pricing', Engineering Economist, vol. 48, no. 3, pp. 1–23.

Meghir, C & Phillips, D 2009, Labour supply and taxes, Institute of Fiscal Studies, London.

Melbourne Institute 2009, Families, incomes and jobs: A statistical report on waves 1 to 6 of the HILDA survey, vol. 4, Department of Families, Housing, Community Service and Indigenous Affairs, Canberra.

Moffitt, R 2008, Commentary on Brewer, Saez and Shephard, Optimal household labour income and transfer programs: an application to the UK, (10 August 2007 version), prepared for the Mirrlees Review, Institute for Fiscal Studies, London, viewed 14 December 2009, <>.

Moore, M 2009, 'Pub facts on tap at last', Sydney Morning Herald, February 21, viewed 19 November 2009,

Moran, A, Chisholm, A & Porter, M (eds) 1991, Markets, resources and the environment, Tasman Institute, National Priorities Project, Allen and Unwin.

Mues C, Moon, L & Grivas, J 1996, Land care tax provisions: Deductions versus alternative instruments, research report 96.6, Association of Environmental and Resource Economists, Canberra.

Musgrave, R 1959, The theory of public finance, McGraw-Hill, New York.

Musgrave, R 1983, 'Who should tax, where and what?', in McLure, C Jr (ed), Tax assignment in federal countries, Australian National University Press, Canberra.

National Health and Hospitals Reform Commission (NHHRC) 2009, A healthier future for all Australians — Final Report of the National Health and Hospitals Reform Commission, Australian Government, Canberra.

National Housing Strategy 1991, The affordability of Australian housing, AGPS, Canberra.

National Housing Supply Council 2009, State of supply report 2008, Australian Government, Canberra.

National Preventative Health Taskforce 2009, Australia: The healthiest country by 2020 — National preventative health strategy: The roadmap for action, Department of Health and Ageing, Canberra.

———2009, Tobacco control in Australia, Department of Health and Ageing, Canberra , pp. 13.

National Roundtable of Nonprofit Organisations 2007, The assessment of charitable status in Australia. Current practice and recommendations for improvement, November, National Roundtable of Nonprofit Organisations.

National Taxpayer Advocate (NTA) 2009, Report to Congress fiscal year 2010 objectives, Washington DC.

Neutze, M 1997, Funding urban services: Options for physical infrastructure, Allen and Unwin, Sydney.

New South Wales Treasury 2009, Interstate comparison of taxes 2008–09, May, Office of Financial Management Research and Information Paper, Sydney.

Oates, W 1972, Fiscal federalism, Harcourt Brace Jovanovich, New York.

———2005, ' Toward a second-generation theory of fiscal federalism', International Tax and Public Finance, Springer, vol. 12, no. 4, pp. 349–373.

Oates, W & Schwab, RM 1997, 'The impact of urban land taxation — the Pittsburg experience', National Tax Journal, vol. 50, Issue 1, pp. 1–21.

———2009, 'The simple analytics of land value taxation', in Dye, RF & England, RW (eds), Land value taxation — theory, evidence and practice, Lincolin Institue of Land Policy, pp. 51–72.

OECD 2005, Survey of trends in taxpayer service delivery using new technologies, Centre for Tax Policy and Administration, Forum on Tax Administration, OECD, Paris.

———2006, The political economy of environmentally related taxes, 19 June, OECD Environment Directorate, Paris, viewed 15 December 2009, <>.

———OECD 2007, OECD Family database, LMF3 Material employment by family status.

———2007a, Encouraging savings through tax-preferred accounts, tax policy studies no. 15, OECD, Paris.

———2007b, Governments and the market for longevity-indexed bonds, OECD, Paris.

———2007c, Babies and bosses, reconciling work and family life: A synthesis of findings for OECD countries, OECD, Paris.

———2007d, Maternal employment by family status, LMF3.1 sole mothers and partnered mothers aged 15 to 64 in paid employment, OECD, Paris.

———2008, Tax administration in OECD and selected non-OECD countries: Comparative information series, OECD, Paris.

———2008a, Consumption tax trends VAT/GST and excise rates, trends and administrative issues, 2008 edition, OECD, Paris.

———2008b, Statistics database (

———2009, Revenue statistics 1965–2006, OECD, Paris.

———2009a, Tax expenditures in OECD countries, OECD, Paris.

———2009c, Sickness, disability and work: Keeping on track in the economic downturn', background paper, OECD, Paris.

———2009d, OECD Tax database, OECD, Paris.

———2009e, Taxing wages 2007–08, OECD, Paris.

Ommeren, J 2008, Transaction costs in housing markets, discussion papers 08-099/3, Tinbergen Institute.

Osmundsen, P 2010 (forthcoming), 'Time consistency in petroleum taxation: Lessons from Norway', in Daniel, P, Keen, M & McPherson, C (eds), The taxation of petroleum and minerals: Principles, problems and practice, Routledge, Washington DC.

O'Sullivan, A, Sedon, TA & Sheffin, SM 1995, 'Property taxes, mobility and homeownership', Journal of Urban Economics, vol. 37, pp. 107–129.

Parker, JA & Preston, B 2005, 'Precautionary saving and consumption fluctuations', American Economic Review, vol. 95, no. 4, pp. 1119–1143.

Parliament of Australia 2008, Bills Digest no. 36 2008–09: Dairy adjustment levy termination bill 2008. Canberra.

Parry, I & Bento, A 2001, 'Revenue recycling and the welfare effects of road pricing', Scandinavian Journal of Economics, vol. 103, no. 4, p. 645.

Pearce, D 1991, 'The role of carbon taxes in adjusting to global warming', The Economic Journal, vol. 101, p. 938.

Percival, R & Harding, A 2005, The estimated costs of children in Australian families in 2005–06, report to the Ministerial Taskforce on child support, May, NATSEM, University of Canberra, Canberra. Reprinted in 2007, Costs of children: research commissioned by the Ministerial Taskforce on Child Support, occasional paper no. 18, Department of Families, Community Service and Indigenous Affairs, Canberra, pp. 55–83.

Pigou, AC 1920, The economics of welfare, Macmillan, London.

Plan for Life Research 2007, The pension and annuity market research report, Quarterly 1999-2007.

Plassmann, F & Tideman, TN 2000, 'A Markov chain Monte Carlo analysis of the effect of two-rate property taxes on construction', Journal of Urban Economics, vol. 47, issue. 2. pp. 216-247.

Pogue, TF & Sgontz, LG 1989, 'Taxing to control social costs: The case of alcohol', American Economic Review, vol. 79, no. 1, pp. 235–243.

Pope, J 1994, 'Compliance costs of taxation: Policy implications', Australian Tax Forum, vol. 11, pp. 85–121.

PriceWaterhouseCoopers (PwC) 2005, Research report on the illegal tobacco market, PwC.

———2009, What is your company's total tax contribution? 2008 survey results, PwC, pp. 43–44.

Productivity Commission 1999, Regulation of the taxi industry, commissioned research paper, Ausinfo, Canberra.

———1999b, Australia's gambling industries, Report no. 10, AusInfo, Canberra.

———2003, Productivity Commission submission to the review of pricing arrangements in residential aged care, June, Productivity Commission, Canberra.

———2004, First home ownership, Report no. 28, Productivity Commission, Melbourne.

———2005, Economic implications of an ageing in Australia, research report, Productivity Commission, Canberra.

———2006, Road and rail freight infrastructure pricing, Report no. 41, Productivity Commission, Canberra.

———2006a, Waste management, Report no. 38, Productivity Commission, Canberra.

———2006b, Financial performance of government trading enterprises, 2000–01 to 2004–05, commissioned research paper, Productivity Commission, Canberra.

———2007, Financial performance of government trading enterprises, 2004–05 to 2005–06, commissioned research paper, Productivity Commission, Canberra.

———2008, Assessing local government revenue raising capacity, research report, Productivity Commission, Canberra.

———2008a, Part time employment: The Australian experience, staff working paper, Productivity Commission, Canberra.

———2008b, Trends in aged care services: some implications, commissioned research paper, Canberra.

———2008c, What role of polices to supplement an emissions trading scheme, Submission to Garnaut Climate Change Review, May, Productivity Commission Canberra.

———2009, Annual review of regulatory burdens on business: social and economic infrastructure services, Productivity Commission, Canberra.

———2009a, Gambling, draft report, Productivity Commission, Canberra.

———2009b, Paid parental leave: Support for parents with newborn children, Report no. 47, Productivity Commission, Canberra.

———2009c, Annual review of regulatory burdens on business: Social and economic infrastructure services, research report, Productivity Commission, Canberra.

———2009d, Trade & assistance review 2007–08, annual report series, Productivity Commission, Canberra.

Ramsey, FP 1927, 'A contribution to the theory of taxation', The Economic Journal, London, vol. 37, no. 145, p. 47.

Rawlinson, D & Cater, C 2008, Retirees' longevity risk, paper presented to the Institute of Actuaries of Australia Convention, April, Sydney.

Real Estate Institute of Australia (REIA) 2009, Real Estate Market Facts, REIA, viewed 14 December 2009, <>.

Reserve Bank of Australia (RBA) 2003, Submission to the Productivity Commission Inquiry on first home ownership, occasional paper no. 16, November, RBA.

Review of Business Taxation 1999, A tax system redesigned, report, July, AGPS, Canberra.

Richards, A 2008, Some observations on the cost of housing in Australia, address to the Melbourne Institute Economic and Social Outlook Conference, 27 March, Melbourne.

Richards, K & Stokes, C 2004, 'A review of forest carbon sequestration cost studies: A dozen years of research', Climate Change, Springer, Netherlands, vol. 63, no. 1–2, pp. 1–48.

Road Traffic Authority NSW (2009), Time of day tolling, Road Traffic Authority, viewed 17 November 2009, <>.

Robinson, M, Scobie, GM & Hallinan, B 2006, Affordability of housing: Concepts, measurement and evidence, Working Paper 06/03, March, New Zealand Treasury, Wellington.

Ross, H & Chaloupka, F 2003, 'The effect of cigarette prices on youth smoking', Health Economics, vol. 12, pp. 217–30.

Ruhm, C 1998, 'The economic consequences of parental leave mandates: Lessons from Europe', Quarterly Journal of Economics, vol. 113, pp. 285–317.

Ryan, M 1995, What future for payroll taxes in Australia, research paper no. 10, The Treasury, Canberra.

———2009, Discussant comments, presented by Mr Matthew Ryan, Taxation Policy Consultant at Australia's Future Tax System Review, Tax and Transfer Policy Conference, Melbourne.

Saez, E 2001, 'Using elasticities to derive optimal income tax rates', Review of Economic Studies vol. 68, pp. 205–229.

———2001a, Optimal income transfer programs: Intensive versus extensive labor supply responses, Quarterly Journal of Economics, pp. 1039–1073, August, viewed 15 December 2009, <>.

Sandford, Goodwin & Hardwick 1989, Administrative and compliance costs of taxation, Fiscal Publications.

Saunders, P, Chalmers, C, McHugh, M, Murray, C, Bittman, M & Bradbury, B 1998, Development of indicative budget standards for Australia, Social Policy Research Centre, University of New South Wales.

Schmalbeck, R 2001, 'Avoiding federal wealth transfer taxes', in Gale, WG, Hines, JR & Slemrod, J (eds) 2001, Rethinking estate and gift taxation, Brookings Institution Press, Washington DC, pp. 113–163.

Scollo, MM & Winstanley, MH (eds) 2008, Tobacco in Australia: Facts and issues, third edition, Cancer Council Victoria, Melbourne.

Sen, A 1992, Inequality re-examined, Oxford University Press, Oxford.

Senate Rural and Regional Affairs and Transport Committee 2008, Committee Hansard — Evidence before the rural and regional affairs and transport committee inquiry, 24 July, pp. 34.

Senate Standing Committee on Legal and Constitutional Affairs 2008, Inquiry into the passenger movement charge amendment Bill 2008, June, Commonwealth of Australia, Canberra.

Senior, K, Chenhall, R, Ivory, B, & Stevenson, C 2009, Moving beyond the restrictions: The evaluation of the Alice Springs alcohol management plan, Menzies School of Health Research and Monash University.

SEQUAL/Deloitte 2009, Reverse mortgage survey (June 2009), Deloitte.

Sherris, M & Evans, J 2009, Longevity management issues, University of New South Wales.

Shome, P 1995, Tax policy handbook, International Monetary Fund, Tax Policy Division, Washington DC.

Siahpush, M & Borland, R 2001, 'Socio-demographic variations in smoking status among Australians aged ≥18: multivariate results from the 1995 National Health Survey', Australian and New Zealand Journal of Public Health, vol. 25, pp. 438–442.

Siahpush, M, Borland, R & Scollo, M 2002, 'Prevalence and socio-economic correlates of smoking among lone mothers in Australia', Australian and New Zealand Journal of Public Health, vol. 26, pp. 132–135.

Slack, E 2002, Municipal finance and the pattern of urban growth, C. D. Howe Institute Commentary no. 160, Centre for Urban and Community Studies, University of Toronto.

Smith, J 1998, Gambling taxation in Australia, Research Study no. 32, Australian Tax Research Foundation, Sydney.

Smith, J 2004, Taxing popularity: the story of taxation in Australia, Sydney, Australian Tax Research Foundation, Sydney.

Social Policy Research Centre (SPRC) 1998, Development of indicative budget standards for Australia, SPRC.

Sørensen, PB & Johnson, S 2010 (forthcoming), Capital income taxation – Options for reform in Australia, paper prepared for Australia's Future Tax System Review, Tax and Transfer Policy Conference, Melbourne.

Stanley, J & Starkie, D 1983, 'Grant aiding rural local roads: An alternative approach', Transportation Planning and Technology, vol. 8, pp. 191–201.

Steering Committee report to Australian governments on the public response to managing natural resources in rural Australia for a sustainable future 2000, Australian Government, Canberra.

Stehn, S & Fedelino, A 2009, 'Fiscal incentive effects of the German equalization system', Working Paper 09/124, International Monetary Fund, Washington, DC.

Stigler, GJ & Becker, GS 1977, 'De Gustibus Non Est Disputandum', The American Economic Review, vol 67, no. 2, pp. 76–90.

Stockwell, T & Crosbie, D 2001, 'Supply and demand for alcohol in Australia: Relationships between industry structures, regulation and the marketplace', International Journal of Drug Policy, vol. 12, issue. 2, pp. 139–152.

Tcha, M & Kuriyama, T 2003, 'Protection policy under economies of scale — the welfare effects of tariffs on the Australian automotive industry', Journal of Policy Modelling, vol. 25, pp. 655–672.

Tiebout, C 1956, 'A pure theory of local expenditures', Journal of Political Economy, vol. 65, no. 5, pp. 416–24.

The Conference Board Total Economy 2009, The Conference Board Total Economy Database viewed May 2009 <>.

Tobin, J 1974, 'The new economics one decade older', The Eliot Janeway lectures on historical economics in honour of Joseph Schumpeter, 1972, Princeton University Press, Princeton NJ.

Tooth, R 2007, An analysis of the demand for home and contents insurance in Australia: A report for the Insurance Council of Australia, Centre for Law and Economics, Sydney.

Tooth, R & Barker, G 2007, The non-insured: Who, why and trends, Centre of Law and Economics, Sydney.

Treasury 2008, Architecture of Australia's tax and transfer system, The Treasury, Canberra.

———2009, 2008 Tax Expenditures Statement, Treasury, Canberra.

Truong, G, Partington, G & Peat, M 2005, Cost of capital estimation and capital budgeting practice in Australia, The Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, 3–5 July, Melbourne, viewed 8 December 2009, <>.

Uhrig, J 2003, Review of the corporate governance of statutory authorities and office holders, Commonwealth of Australia, Canberra.

United Kingdom Department of Work and Pensions 2008, Raising expectations and increasing support: reforming welfare for the future, white paper on welfare reform, Department of Work and Pensions, United Kingdom.

United Kingdom Department for Transport 2005, Understanding community severance I: Views of practitioners and communities, Department of Transport, United Kingdom.

United States Congress 1997, Report of the National Commission on restructuring the Internal Revenue Service, Washington DC.

United States Department of Health and Human Services 1994, Preventing tobacco use among young people: A report of the Surgeon General, National Center for Chronic Disease Prevention and Health Promotion, Office of Smoking and Health, Washington DC.

———2004, The health consequences of smoking: A report of the Surgeon General, US Department of Health and Human Services, Public Health Service, Office of the Surgeon General, Rockville MD, pp. 576.

———2006, The Health consequences of involuntary exposure to tobacco smoke: A report of the Surgeon General, US Department of Health and Human Services, Centres for Disease Control and Prevention, Coordinating Centre for Health Promotion, National Centre for Chronic Disease Prevention and Health Promotion, Office on Smoking and Health, Atlanta GA.

United States Government Accountability Office 2008, Value added taxes, April, pp. 16, US Government Accountability Office, Washington DC.

United States President's Tax Reform Panel 2005, Simple, fair and pro-growth: proposals to fix America's tax system, Washington DC.

United States Treasury 2007, Approaches to improve the competitiveness of the U.S. business tax system for the 21st century, Office of Tax Policy, United States Department of the Treasury, Washington DC.

Van Ommeren, JN & Van Leuvensteijn, M 2005, 'New evidence of the effect of transaction costs on residential mobility', Journal of Regional Science, vol. 45, no. 4, pp. 681–702.

Viard, AD, 2001, 'Some results on the comparative statics of optimal categorical transfer payments', Public Finance Review, vol. 29, March, pp. 148–180.

Victorian Bushfires Royal Commission 2009, The fire services levy and insurance, discussion paper, BRC Research, Melbourne.

Victorian Department of Health Services 2009, Department of Health Services, Melbourne, viewed 14 December 2009, <>.

Victorian Department of Sustainability and Environment 2005, Fact sheet: development contributions, November, Department of Sustainability and Environment, Melbourne.

Victorian Government 2009, Fire services and the non-insured, green paper, Department of Treasury and Finance, Melbourne.

Walters, AA 1968, The economics of road user charges, International Bank for Reconstruction and Development, World Bank staff occasional papers no. 5, Johns Hopkins Press, Baltimore.

Warren, N 2006, Benchmarking Australia's intergovernmental fiscal arrangements: Final report, prepared for New South Wales Treasury.

Weitzman, M 1974, 'Prices vs Quantities', Review of Economic Studies, vol. 41, Issue 4,
pp. 447–91.

Wellisch, D 2000, Theory of public finance in a federal state, Cambridge University Press, Cambridge.

Whelan, S 2009, 'The dynamics of public housing tenure in Australia', The Australian Economic Review, vol. 42, no. 2, pp. 155–76.

Whiteford, P 1985, A family's needs: Equivalence scales, poverty and social security, research paper no. 27, April, Department of Social Security.

———2009, Transfer issues and directions for reform: Australian transfer policy in comparative perspective, paper prepared for the Australia's Future Tax System Review, Tax and Transfer Policy Conference, Melbourne.

Wilkie, J & Grant, A 2009, 'The importance of evidence for successful economic reform', Treasury Economic Roundup, Issue 1, The Treasury, Canberra.

Wilkins, R 2008, Strategic review of Australian Government climate change programs, 31 July, Canberra.

Wood, G & Ong, R 2009, Factors shaping the decision to become a landlord and retain rental investments, Australian Housing and Urban Research Institute.

Wood G, Ong, R & Dockery, A 2007, What has determined longer run trends in public housing tenants' employment participation 1982–2002?, National research venture 1: Housing assistance and economic participation research paper no. 5, Australian Housing and Urban Research Institute, Western Australia.

Wood G, Stewart, M & Ong, R (forthcoming) Housing taxation and transfers, research paper prepared for the Australia's Future Tax System Review, Canberra.

Wood, G, Watson, R, Flatau, P & Ong, R 2006, 'Transaction costs, deposits requirements and first-home owner ship', Economic Papers, vol. 25, no. 3, pp. 252–271.

World Bank 1999, Curbing the epidemic: Governments and the economics of tobacco control, International Bank for Reconstruction and Development/World Bank, Washington DC.

World Health Organisation (WHO), Expert Committee on problems related to alcohol consumption 2007: Second report, technical report series no. 944, provisional edition, pp. 42–43 WHO, Geneva, viewed 14 December 2009, <>.

Yates, J & Milligan, V 2007, Housing affordability: A 21st century problem. National research venture 3: Housing affordability for lower income Australians, final report no. 105, Australian Housing and Urban Research Institute, Sydney.

Zee, HH 2006, 'VAT treatment of financial services: A primer on conceptual issues and country practices', Intertax, vol. 34, Issue 10, pp. 458–474.

Zodrow 2001, 'The property tax as a capital tax: A room with three views', National Tax Journal, vol. 54, no. 1, pp. 139–156.

———2003, 'Tax competition and tax coordination in the European Union, International', Tax and Public Finance, vol. 10, Issue 6, pp. 651–671.

———2007, The property tax as a capital tax: A room with three views, working paper, James A Baker III Institute for Public Policy, Rice University.