Discretionary tax changes and the macroeconomic activity: New narrative evidence from Australia

This paper examines the impact of discretionary tax changes on economic activity in Australia. I use written records such as Budget Report and Election...

The effect of school closures on standardized test scores: Evidence from Australia

We estimate the causal effect of pandemic school closures on standardized test scores in Australia using variation in the length of school closures across...

The law and policy of VAT tourist tax refund schemes: A comparative analysis

Many Value-Added Taxes (VATs) or Goods and Services Taxes (GSTs) include a tax refund scheme for goods acquired by tourists when they visit the...

A study of profit shifting using the Hines and Rice approach

Adopting and modifying the approach used by Hines and Rice (1994), we investigate the extent of crossborder profit shifting activities by foreign-owned...

Exchange rates, remittances and expenditure of households with foreign-born members: Evidence from Australia

We examine the impact of the depreciation of the Australian dollar (AU$) on the expenditure of households with foreign-born members (HFBMs) in Australia....

Optimal fiscal equalisation and its application to Australia: updated

The first part of this paper develops a theoretical model of fiscal equalisation to derive an optimal equalisation formula that has general applicability...

Following the UK lead?

Experts tackle tax policy for large multinationals.

Efficiency of the tax system: a marginal excess burden analysis

This paper analyses the efficiency of the Australian tax system using CGETAX, a large-scale, long-run CGE model designed for tax policy analysis. This...

The elephant in the (budget) room

Australia needs to examine overall tax reform for the future, writes Miranda Stewart.