Publications
Working Paper Series
The TTPI Working Paper series is open access and aims to promote excellent tax and transfer research in Australia, the region and globally. The series aims to publish work in progress from all disciplines relevant to taxes and transfers. Work that has already been published in a refereed journal or similar publication is not eligible to be included in the series.
To submit a paper for inclusion in the series, please email it to tax.policy@anu.edu.au together with Author name, a 100 word Abstract and Keywords.
Submissions will be reviewed by the Director and a TTPI academic fellow with expertise in the discipline, for general relevance and quality control, before publication. Note that this is not a formal refereeing process.
TTPI is happy to publish working papers jointly with other WP series or institutes. TTPI working papers will be published in the Crawford SSRN series.
Leech, C, April 2018, Detect and deter or catch and release: Are financial penalties an effective way to penalise deliberate tax evaders? paper no. 6/2018.
Agarwal, S, Chakraborty, L, April 2018, Who bears the corporate tax incidence? Empirical evidence from India paper no. 5/2018.
Stewart, M, February 2018, Redistribution between rich and poor countries paper no. 4/2018.
Ingles, D, Stewart, M, February 2018, Australia's company tax: options for fiscally sustainable reform, updated post Trump paper no. 3/2018.
Murphy, C, February 2018, Modelling Australian corporate tax reforms: updated for the recent US corporate tax changes paper no. 2/2018.
Hoy, C, Mager, F, January 2018, Can information about inequality and social mobility change preferences for redistribution? Evidence from randomized controlled trials in 11 high and middle-income countries. paper no. 1/2018.
Ingles, D, Stewart, M, November 2017, Australia's company tax: options for fiscally sustainable reform paper no. 9/2017.
Murphy, C, October 2017, Modelling Australian corporate tax reforms paper no. 8/2017.
Tran C, Wende S, September 2017, On the marginal excess burden of taxation in an overlapping generations model paper no. 7/2017.
Varela P, September 2017, Relative welfare weights for individuals, consumers and producers paper no. 6/2017.
Varela, P, September 2017, An Inequality Deflator for Australia paper no. 5/2017.
Varela, P, July 2017, A gender deduction gap paper no. 4/2017.
Ingles D, July 2017, What future for the corporation tax? paper no. 3/2017.
Biddle, N, Fels, K, Sinning, M, May 2017, Behavioural insights and business taxation: Evidence from two randomized controlled trials paper no. 2/2017.
Hasan, S, Sinning, M, March 2017, GST reform in Australia: Implications of estimating price elasticities of demand for food paper no. 1/2017.
Koessler, A, Torgler, B, Feld, L, Frey, B, November 2016, Commitment to pay taxes: a field experiment on the importance of promise paper no. 10/2016.
Kraal D, October 2016, The Petroleum Resource Rent Tax: overview of primary documents and literature leading to the 1987 legislation paper no. 9/2016.
Arcos Holzinger L, Biddle N, October 2016, Behavioural insights of tax compliance: An overview of recent conceptual and empirical approaches paper no. 8/2016.
Ogier M, September 2016, Mind the gap - The arm's length principle and MNE value creation paper no. 7/2016.
Ingles D, September 2016, Taxes on land rent paper no. 6/2016.
Pages
Whiteford P, July 2017, Social Security and welfare spending in Australia: Assessing long-term trends paper no: 1/2017
Millane E, December 2016, 2016 Budget Superannuation Reforms paper no: 6/2016
Whiteford P, November 2016, Should we be worried about "Zero Net Taxpayers"? paper no: 5/2016
Ingles D, Plunkett D, August 2016, Effective marginal tax rates paper no: 1/2016
Varela, P, March 2016, What is tax salience? paper no: 4/2016
Varela, P, February 2016, What are progressive and regressive taxes? paper no: 3/2016
Stewart, M, Varela, P, January 2016, The goods and services tax (GST) paper no: 2/2016
2016/2017
View our 2016/2017 Annual Report for detailed information
2015/2016
View our 2015/2016 Annual Report for detailed information
2014/2015
View our 2014/2015 Annual Report for detailed information.
2013/2014
View our 2013/2014 Annual Report for detailed information.
2018
2017
- Edition 10/December 2017
- Edition 9/October 2017
- Edition 8/September 2017
- Edition 7/August 2017
- Edition 6/July 2017
- Edition 5/June 2017
- Edition 4/May 2017
- Edition 3/April 2017
- Edition 2/March 2017
- Edition 1/February 2017
2016
- Edition 10/November 2016
- Edition 9/October 2016
- Edition 8/September 2016
- Edition 7/August 2016
- Edition 6/July 2016
- Edition 5/June 2016
- Edition 4/May 2016
- Edition 3/April 2016
- Edition 2/March 2016
- Edition 1/February 2016
2015
- Edition 11/December 2015
- Edition 10/November 2015
- Edition 9/October 2015
- Edition 8/September 2015
- Edition 7/August 2015
- Edition 6/July 2015
- Edition 5/May 2015
- Edition 4/Apr 2015
- Edition 3/Mar 2015
- Edition 2/Jan 2015
2014
2018
- Victoria University of Wellington, lunchtime seminar, Company tax in the Trump era, Miranda Stewart - 26 February 2018
2017
Sydney 2017 National Housing Conference, Audio by Dr John Hewson - 29 Nov - 1 Dec 2017
Post-budget policy analysis, Mr Peter Davidson, Dr John Hewson, Miranda Stewart, Lenore Taylor - 25 May 2017
2017 Post Budget Public Forum, commentator - Catherine McGrath, panellists - Sharon Bessell, John Hewson, Warwick McKibbin, Miranda Stewart - 16 May 2017
Perspectives: Future directions in corporate tax, The Tax Institute, Financial Services Conference 8-10 February 2017, speakers Miranda Stewart and Michelle de Niese
2016
The Vote: 2016 Federal Election Series - Tax and the economy, 31 May 2016, speakers John Hewson, Maria Racionero, Miranda Stewart
Balancing the books? Post-budget policy analysis, Sir Roland Wilson Foundation public annual budget forum, 19 May 2016, speakers include John Hewson and Miranda Stewart
2015
Australia has no clear jobs path, away from mining boom,news.com.au, Citibank ANZ Investor Conference - 21 October 2015, speaker Dr John Hewson
Australian Financial Review Tax Summit 24 September 2015, speaker Miranda Stewart
‘Tax State Resilience’ Prosper Society of Australia, annual lecture, 124th Henry George Dinner, 2 September 2015, by Professor Miranda Stewart
2014
‘Past and future of the tax state’ Max Planck Institute for Tax Law and Public Finance, Tax Day Guest Lecture – 8 July 2014, by Professor Miranda Stewart
‘The fiscal state, benefit and legitimacy’ Cambridge Tax Law History Conference, Cambridge, UK – 30 June 2014, by Professor Miranda Stewart
‘Discussant on Raskolnikov’ Participant as International Research Fellow, Oxford Centre for Business Taxation Annual Fellows Symposium - 26 June 2014, by Professor Miranda Stewart
‘Australia’s general anti-avoidance rule – interpretation and reform’ Auckland University Business School – 10 April 2014, by Professor Miranda Stewart
‘[International tax challenges for Asia and the G20: competition and coordination]https://taxpolicy.crawford.anu.edu.au/files/uploads/taxstudies_crawford_...) (PDF, 721KB)’ - 11-12 March 2014, by Professor Miranda Stewart
‘The politics of tax reform (PDF, 173KB)’ - 11 March 2014, by Dr John Hewson
‘Tax avoidance and general anti-avoidance rules: a Commonwealth perspective’ Victoria University of Wellington Law School, with Professor Vern Krishna, University of Ottowa and Professor John Prebble, Victoria University – 5 March 2014, by Professor Miranda Stewart
‘Corporate and international tax workshop: an Australian perspective’ Tax Policy Center, Washington DC, USA – 28 February 2014, by Professor Miranda Stewart
‘Independent fiscal rules: new rules for the dark arts of budgeting’ International Monetary Fund, Washington DC, USA – 27 February 2014, by Professor Miranda Stewart
‘Tax reform, rising inequality and demographic change (PDF, 386KB)’ by Professor Patricia Apps
Submissions, speeches and appearances
2016
Submission Tranche III 2016 superannuation changes, David Ingles Emily Millane, Miranda Stewart
Submission Tranche II 2016 superannuation changes, David Ingles, Emily Millane, Miranda Stewart
Submission Tranche I 2016 superannuation changes, David Ingles, Emily Millane, Miranda Stewart
Submission on ‘Digital Currency’ June 2016 by Joel Emery and Miranda Stewart
2015
Select Committee into the Scrutiny of Government Budget Measures, Public Hearing 14 August 2015, Professor John Hewson
Inquiry into corporate tax avoidance, Senate Economics References Committee, 10 April 2015, Professor Miranda Stewart
2014
‘Advance Australia Fair: What to do about inequality in Australia’ for Australia 21, Parliament House, Canberra - 11 June 2014, Dr John Hewson
Testimony before Senate Select Committee into the Commission of Audit on tax expenditures - 15 April 2014, Dr John Hewson
Member, GAP Task Force on the North, Agriculture and the Environment, Dr John Hewson
Reports
A Gender Lens Budget 2016-2017, National Foundation for Australian Women (NFAW) in conjunction with experts from a range of organisations - May 2016
Opinion pieces and media
2018
Report critical of tax evasion penalties causes angst and discomfort at ATO, ABC News, 24 March 2018, by Henry Belot (based on working paper by Chris Leech TTPI secondee)
New Zealand, US and UK outrank Australia in scores on budget transparency, The Conversation, 20 March 2018, by Miranda Stewart and Teck Chi Wong
How the government can pay for its proposed company tax cuts, The Conversation - 8 March 2018 by David Ingles and Miranda Stewart
If politicians can’t reform tax system, we need an authority that can, The Sydney Morning Herald, 28 February 2018, by Professor John Hewson
When the next financial crisis hits, there will be little the RBA can do about it, Brisbane Times - 15 February 2018 by Professor John Hewson
Economic and geopolitical risks ahead for 2018, Brisbane Times - 4 January 2018 by Professor John Hewson
2017
Malcolm Turnbull’s only salvation is true tax reform, The Sydney Morning Herald - 23 November 2017 by Professor John Hewson
How Australia can afford to cut company tax, AAPS Policy Forum - 17 November 2017 by David Ingles, Chris Murphy and Miranda Stewart
Australian women’s lifetime earnings less than two-thirds of men’s, The Guardian - 16 November 2017 by Katharine Murphy (Miranda Stewart comments)
How to finance company tax cuts in a fiscally sustainable way, Australian Financial Review - 16 November 2017 by Miranda Stewart, David Ingles and Chris Murphy (subscribers only)
Cut imputation to fund company tax cut: academics, Financial Review - 12 November 2017 by Joanna Mather (Miranda Stewart comments)
Keating and Howard: friends. enemies and devoted public servants, The Australian - 28 October 2017 (subscribers only) by Dr John Hewson
Scrutiny of defence spending now an imperative, The Sydney Morning Herald - 26 October 2017, by Dr John Hewson
Energy guarantee a Clayton’s emissions intensity scheme, The Sydney Morning Herald - 19 October 2017
John Hewson: We need an independent position on North Korea, The Sydney Morning Herald, 5 October 2017, by Dr John Hewson
John Hewson: John Howard’s republican debate tactics threaten same-sex marriage, The Sydney Morning Herald - 21 September 2017 by Dr John Hewson
Malcolm Turnbull: Too much to lose if you don’t start to lead, The Sydney Morning Herald - 10 August 2017 by Dr John Hewson
2GB Alan Jones Breakfast show, Podcast - 7 August 2017 with Alan and John Hewson
Experts split over Shorten’s ‘impede growth’ claim, Australian Financial Review - 3 August 2017 by Joanna Mather, Miranda Stewart comments (subscribers only)
Bill Shorten and Malcolm Turnbull make different promises, but all are empty, The Sydney Morning Herald - 28 July 2017 by Dr John Hewson
Pork-barrel projects are a billion-dollar drain on the public purse, The Sydney Morning Herald - 21 July 2017 by Dr John Hewson
First rule of politics is to show you can govern yourselves, The Sydney Morning Herald - 29 June 2017 by Dr John Hewson
Happy Birthday GST - time to grow up and tax more food, The Sydney Morning Herald - 27 June 2017 by Michael Pascoe (reference to Mathias Sinning and Syed Hasan working paper)
What’s the plan for wage stagnation? The Border Mail - 22 June 2017 by Dr John Hewson
John Hewson: Politicians must see bigger picture when debating power supplies, The Sydney Morning Herald - 15 June 2017 by Dr John Hewson
It’s time for a mature and apolitical welfare debate, The Canberra Times - 18 May 2017 by Dr John Hewson
Budget 2017: all about revenue, not reform, The Australian Financial Review (subscribers only) - 17 May 2017 by Miranda Stewart
Budget, Surplus and Debt, ABC TV program Q&A with panellists Simon Birmingham, Chris Bowen, Miranda Stewart, Larissa Waters and Innes Willox - 15 May 2017
Politics podcast: John Hewson on the budget climate, The Conversation’s politics podcast with Michelle Grattan - 3 May 2017
Australia is at the mercy of the whims of two mad men, The Sydney Morning Herald - 28 April 2017 by Dr John Hewson
Global oil giant Chevron loses to Australian Tax Office in landmark tax case, Xinhuanet by Will Koulouris - 26 April 2017 (Professor Miranda Stewart comments)
Fake news, politicians’ dishonesty skewing climate debate, John Hewson warns, ABC Online - 23 April 2017 by Dr John Hewson
The budget is too important to be hijacked by clever politics, The Sydney Morning Herald - 20 April 2017 by Dr John Hewson
Australia could follow US with any corporate tax changes, The Constant Investor by Alan Kohler - 20 April 2017, (Professor Miranda Stewart Interview)
Hewson questions ditching deficit levy, SBS News - 17 April 2017 Dr John Hewson comments
John Hewson says $1bn loan to Adani the ‘last thing’ Coalition should be doing, The Guardian, article by Gareth Hutchens - 16 April 2017 Dr John Hewson comments
Consider Republicans’ tax plan, says economist Ross Garnaut, The Sydney Morning Herald, by Patrick Hatch (Professor Miranda Stewart comments)- 12 April 2017
Property bubble called by economist and former Liberal leader John Hewson, ABC news/Lateline, article by Michael Janda - 22 March 2017, Dr John Hewson comments
The risk is greater than the GFC if we can’t fix the housing crisis, Sydney Morning Herald - 10 March 2017 by Dr John Hewson
The major parties have one way to beat Pauline Hanson, but so far they’re not up to the challenge, Sydney Morning Herald - 3 March 2017 by Dr John Hewson
Career politicians aren’t qualified to run the country, The Sydney Morning Herald - 24 February 2017 by Dr John Hewson
Turnbull’s energy game-changer, The Conversation - 2 February 2017 by Dr John Hewson
We haven’t learnt anything from the rise of Trump and Brexit, The Sydney Morning Herald - 14 January 2017 by Dr John Hewson
Beware the ‘new conservatives’ motivated by ambition and ego, The Sydney Morning Herald - 5 January 2017 by Dr John Hewson
John Hewson says Malcolm Turnbull must pull backbenchers into line, The Australian - 2 January 2017, by Sam Buckingham-Jones and Dr John Hewson comments
Asia and the Pacific Policy Society, (APPS Policy Forum - John Hewson articles)
John Hewson’s Weekly View in Fairfax Southern Highland News
2018
Politicians bend our ears, then they bend the truth - 1 March 2018
While the politicians play the game, we all lose - 22 February 2018
Put aside the lingering issues and just govern - 8 February 2018
Signs are lining up to point to an early election - 4 January 2018
2017
Getting to the bottom of foreign political influence - 14 December 2017
Do you feel ‘better off’? Only 1 in 2 say yes - 7 December 2017
The long and the short of policy challenges - 16 November 2017
Judgement defines the man and his government - 2 November 2017
No conclusion to energy crisis - 12 October 2017
Reserve Bank stuck between a rock and a hard place - 5 October 2017
Negligence on our energy will leave a debt for our children - 21 September 2017
Bad news: another day older and deeper in debt - 14 September 2017
Take the stats with a long view (and a grain of salt) - 7 September 2017
Abuse of privilege: why the banks just don’t get it - 10 August 2017
Will the last politician please turn off the lights - 27 July 2017
Broader GST better than myriad tax increases - 29 June 2017
Turnbull out to reposition himself after poor polling - 5 May 2017
Government peddle false hope for our economy - 27 April 2017
Clearly, our politics are being Trumped - 20 April 2017
Future global direction has never been harder to pick - 13 April 2017
Policy all at sea while pollies float on polls - 16 March 2017
Europe may trump Trump in a looming year of fear - 23 February 2017
When the budget numbers just don’t add up - 16 February 2017
Economic optimism ignores potential risks - 19 January 2017
Future shaky after 2016; the year of living unexpectedly - 3 January 2017
Updated: 25 February 2016/Responsible Officer: Crawford Engagement/Page Contact: CAP Web Team
