Concessions; exemptions
- see also Charities; Families; Fringe benefits; Land
Reform to Deductions for Education Expenses - A submission in response to the discussion paper
Research Australia (July 2013).
In this paper Research Australia submits that imposing a cap of $2,000 on self education expenses will have a significant adverse effect on health and medical research in Australia.
State and Local Tax Deductions
Yuri Shadunsky, Tax Policy Center (July 2013).
US federal taxpayers choose between itemising deductions and claiming the standard deduction. Itemisers can claim deductions for state and local income and property taxes paid. (Through 2013, taxpayers may deduct state and local sales taxes paid in lieu of income taxes.) In 2011, 46.6 million taxpayers claimed the deduction for state and local taxes paid, deducting almost $470 billion from their tax returns.
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.
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.
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.
Not-For-Profit Tax Reforms
Clubs Australia (Aug 2011).
Clubs Australia's submission on possible approaches to implement the Government's Budget announcement that it will reform the tax concessions provided to not-for-profit entities to ensure they are targeted only at those activities that directly further their altruistic purposes.
Spending in disguise
Donald Marron, Tax Policy Centre (28 June 2011).
A great deal of US Government spending is hidden in the federal tax code in the form of deductions, credits, and other preferences — preferences that seem like they let taxpayers keep their own money, but are actually spending in disguise.
Who Benefits from US Tax Expenditures?
Roberton Williams, Tax Policy Centre (2 May 2011).
A report on the beneficiaries of tax expenditures in the US, which finds that more than 90 percent of the tax savings from preferential tax rates on long-term capital gains and qualified dividends go to taxpayers in the top fifth of the income distribution, and nearly half the benefits go to people in the top one-tenth of 1 percent.
Should we put the brakes on tax breaks?
Tax Policy Centre (6 Apr 2011).
Video footage of TPC’s Tax Day 2011 event, featuring a panel of experts debating controversial proposals to put the brakes on tax breaks.
How large are tax expenditures?
Donald Marron, Tax Policy Centre (Mar 2011).
A discussion of tax expenditures in the US and how to measure them appropriately.
Reforming Australia's Hidden Welfare State: Tax Expenditures as Welfare for the Rich
Dr Benjamin Spies-Butcher and Adam Stebbing, Centre for Policy Development, (February 2009).
Discusses problems with Commonwealth tax expenditures and outlines possible reforms to superannuation that could enhance fairness and transparency in government spending.
Tax: A Broader Mission
Ian McAuley, University of Canberra and Centre for Policy Development (7 May 2009).
Discusses the impact of higher social security expenditure on other needs for public investment and tax revenue.
The Ethical Basis of a Good Tax System
Eva Cox, Centre for Policy Development (7 May 2009).
Argues for more collective risk-sharing and shared public responsibilities, supported by increased tax revenues.
The Great Superannuation Tax Concession Rort
David Ingles, Australia Institute (February 2009).
A research paper examining the cost of superannuation tax concessions.
