This page presents selected policy papers and analysis relating to Session 5: Environmental and Social Taxes of the Australian Government's National Tax Forum, to be held on 4-5 October 2011. Other relevant material is available from the main TaxWatch Policy page.
Read the relevant section of the Tax Forum Discussion Paper.
Papers will be presented in the following categories: Recent Material (from the last two weeks), Material of Special Interest, and Background material. Material will be added progressively during the leadup to the forum. Any suggested material for inclusion should be sent to: tw@taxwatch.org.au
Environmental/Social Tax: Recent material
Paying Our Way: Personal Income Tax in Australia
ACTU (October 2011). This paper by the ACTU looks at how changes in personal income tax rates have flattened the gradient of the progressive tax system.
VCOSS (September 2011). Outlines how tax can change the way disadvantage is caused and addressed, and what changes VCOSS hopes for in the National Tax Forum.
Rorts and Loopholes: Tax Evasion, Avoidance & Tax Breaks
ACTU (September 2011). This paper looks at the tax loopholes that allows for tax evasion to occur.
A Race to the Bottom: Globalisation and Company Tax
ACTU (September 2011). This paper looks at the case that despite globalisation, the case for taxing corporations remains strong.
A Fairer, More Efficient Tax and Social Security System
ACOSS (29 September 2011). A paper prepared by the Australian Council of Social Service which frames the issues that effective tax reform through the National Tax Forum could address.
Community and Public Sector Union Statement of Reform Priorities
Nadine Flood (September 2011). Community and Public Sector Union's statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.
Australian Council of Trade Unions Statement of Reform Priorities
Jeff Lawrence (September 2011). Australian Council of Trade Unions' statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.
Australian Conservation Foundation Statement of Reform Priorities
Australian Conservation Foundation statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.
Myths and Realities: The Tax System & Attitudes to Taxation
ACTU (31 August 2011). The ACTU has released new research that shows that Australians favour a progressive tax system, and wish to see government action to reduce inequality. This discussion paper shows that the new research is consistent with a range of findings in other studies of Australians attitudes to tax and social spending.
Environmental/Social Tax: Material of special interest
Congestion charging for roads: local pressures and international experience
John Daley, Grattan Institute (31 Jan 2011). A presentation by John Daley, CEO of the Grattan Institute to the Roads Australia Pricing Forum, about the basis for a congestion tax, the benefits it could bring and the challenges faced in implementing it.
Environmental/Social Tax: Background material
A Conceptual Framework for the Reform of Taxes Related to Roads and Transport
Harry Clarke and David Prentice, School of Economics and Finance - La Trobe University (June 2009). A report prepared for the Commonwealth Treasury that examines how transport services in Australia should charged for and funded.
