The page presents selected policy papers and analysis relating to general tax issues that are broader than any of the six individual sessions at the Ausrtalian Government's National Tax Forum on 4-5 Octobre 2011. Other relevant material is available from the main TaxWatch Policy page.
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
General Tax Issues: 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.
Brotherhood of St. Laurence Statement of Reform Priorities
Brotherhood of St. Laurence (September 2011). The Brotherhood of St. Laurence's statement of taxation reform priorities in prepartion to the Tax Forum 4-5 October 2011.
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.
Catholic Social Services Australia Statement of Reform Priorities
Bishop Pat Power (September 2011). Catholic Social Services Australia's statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.
Associate Professor Miranda Stewart Statement of Reform Priorities
Miranda Stewart (September 2011). Miranda Stewart's statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.
Equal Rights Alliance Statement of Reform Priorities
Marie Coleman and Ruth Medd (September 2011). Equality Rights Alliance's statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.
Anglicare Australia Statement of Reform Priorities
Kasy Chambers (September 2011). Anglicare Australia's statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.
Jobs Australia's Statement of Reform Priorities
David Thompson (September 2011). Jobs Australia's statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.
United Voice Statement of Reform Priorities
Louise Tarrant (September 2011). United Voice's statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.
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.
Community Housing Federation of Australia
Adam Farrar (September 2011). Australian Community Housing Federation of Australia's statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.
National Shelter Statement of Reform Priorities
Adrian Pisarski (September 2011). National Shelters' statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.
Uniting Care Wesley Adelaide Statement of Reform Priorities
Simon Schrapel (September 2011). Uniting Care Wesley Adelaide 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 Council of Social Services Statement of Reform Priorities
Dr Cassandra Goldie and Peter Davidson (September 2011). Australian Council of Social Services statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.
Per Capita Tax Survey for 2011: Public Attitudes towards Taxation and Government Expenditure
David Hetherington (September 2011). The Per Capita Tax Survey for 2011 has asked 1,300 Australians for their views on personal tax contributions, overall taxation levels, public service spending and new tax proposals such as the Minerals Resource Rent Tax and the carbon tax.
In Sight (Vol 4.) Fair Share: The Tax Edition
Victorian Council of Social Services (September 2011). This special national Insight edition on tax reform is being published in the leadup to the Federal Government’s National Tax Forum on October 4-5 2011. With contributions from many voices from the civil society sector focuses on inequity across the board, it offers a long term view of tax reform in Australia.
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.
General Tax Issues: Material of special interest
General Tax Issues: Background material
Tax Reform Trends in OECD Countries
OECD (30 June 2011). An overview of tax reform trends prepared for the OECD’s conference, Challenges in Designing Competitive Tax Systems, held in Paris.
Tax reform and ideal tax systems
Joe Hockey, Shadow Treasurer (6 Apr 2011). An address by Shadow Treasurer Joe Hockey at the national tax conference of the Institute of Chartered Accountants in Australia, on the process of tax reform, and what an ideal tax system should look like.
Taxes: What are they good for?
Katherine Gregory, Per Capita (October 2009). Examines the various functions taxation serves, the public perception of taxation, and the link bewteen public perception and tax policy.
