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.

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.

Tran C, Wende S, September 2017, On the marginal excess burden of taxation in an overlapping generations model paper no. 7/2017.

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.

Apps P, August 2016, Gender equity in the tax-transfer system for fiscal sustainability paper no. 5/2016.

Murphy C, June 2016, Efficiency of the tax system: a marginal excess burden analysis paper no. 4/2016.

Ingles D, March 2016, Does Australia need an annual wealth tax? (And why do we now apply one only to pensioners) paper no. 3/2016.

G Kudrna, C Tran, February 2016, Budget repair measures: tough choices for Australia’s future paper no. 2/2016.

Emery J, January 2016, Decoding the regulatory enigma: how Australian regulators should respond to the tax challenges presented by bitcoin paper no. 1/2016.

Ingles D, Stewart M, November 2015, Superannuation tax concessions and the age pension: a principled approach to savings taxation paper no. 7/2015.

Mukherjee S, November 2015, Present state of goods and services tax (GST)reform in India paper no. 6/2015.

Sinning M, September 2015, The financial capacity of German university graduates to repay student loans paper no. 5/2015.

Pages

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.

2017

2016

2015

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

2015

2014

Previous years

Reports

Opinion pieces and media

John Hewson’s Weekly View in Fairfax Southern Highland News

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