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General papers by topic

A compendium of selected policy papers from a range of source, organised by topic.

 

Topics

General tax policy


Assets

- taxes on the ownership or transfer of property, shares and other assets (eg, "wealth" taxes; death duties;

  stamp duties; land taxes)

- see also Capital gains, Corporations; Environment; Estates; Land; Savings


Capital gains

- eg, capital gains tax; dual income taxes

- see also Assets; Land; Personal income


Consumption

- eg, GST; alcohol, tobacco, fuel and gambling taxes; excise taxes; customs duties

- see also Concessions; Environment; State taxes


Charities etc

- eg, charities, public benevolent institutions; other non-profit organisations; deductible gift recipient status


Concessions; exemptions

- see also Charities; Families; Fringe benefits; Land


Corporations

- general taxes on corporations; corporate income taxes; dividend imputation; private companies;
  independent contractors

- see also Assets; Capital gains; Environment; International transactions; Trusts


Environment; natural resources

- eg, carbon tax; taxes on fuel and vehicles; resource rent taxes; congestion charges

- see also Fringe benefits; Land


Estates; gifts

- eg, estate and gift duties; inheritance taxes

- see also Assets; Older people; Savings


Families

- eg, family tax benefits; baby bonus; child care concessions

- see also Assets; Estates; Personal income; Land


Fringe benefits

- eg, motor vehicles; child care

- see also Environment; Personal income; Workers


Housing; land

- eg, stamp duty; land tax; negative gearing; council rates; first home saver accounts; rental affordability
  scheme

- see also Assets; Capital gains; Estates


International transactions

- eg, tax havens; withholding taxes; transfer pricing; taxes on non-residents

- see also Concessions; Corporations


Older people

- see also Assets; Estates; Personal income; Savings


Payrolls

- eg, payroll tax; social security contributions

- see also Corporations; Fringe benefits; Personal income; Workers


Personal income

- eg, personal income tax scale and offsets

- see also Capital gains; Concessions; Corporations; Families; Fringe benefits; International transactions; Older people;
  Workers


Savings (superannuation etc)

- see also Assets; Capital gains; Personal income; Older people


State taxes

- see also Consumption; Environment; Land; Payrolls


Trusts

- see also Corporations; Personal income


Workers

- see also Concessions; Fringe benefits; Personal income; Payrolls; Savings


Other areas