Tax Glossary - summary of various tax terms.

Tax Fact #28: How does the Petroleum Resource Rent Tax work and how does it apply to gas? - May 2023

Tax Fact #27: What is the Petroleum Resource Rent Tax? - May 2023

Tax Fact #26: Why do accounting and tax concepts differ? - September 2022

Tax Fact #25: Australia’s tax policy: How are passenger vehicles taxed? - May 2022

Tax Fact #24: What is fringe benefits tax? - March 2022

Tax Fact #23: What is a digital services tax? - November 2021

Tax Fact #22: Principles of international tax - July 2021

Tax Fact #21: Dimensions of tax fairness - July 2021

Tax Fact #20: What is a progressive tax and transfer system? - July 2021

Tax Fact #19: What is a progressive tax? - July 2021

Tax Fact #18: What is capital gains tax? - December 2020

Tax Fact #17: What is payroll tax? - December 2020

Tax Fact #16: What is land tax? - November 2020

Tax Fact #15: What is international tax? - November 2020

Tax Fact #14: What is alternative financing? - May 2020

Tax Fact #13: Australia’s tax policy: Raising and sharing tax revenue - September 2019

Tax Fact #12: Australia’s tax policy: What is negative gearing? - September 2019

Tax Fact #11: Economic fundamentals: Tax incidence and elasticity - September 2019

Tax Fact #10: Economic fundamentals: Tax salience - September 2019

Tax Fact #9: What is bracket creep? - July 2019

Tax Fact #8: Good tax policy: Taxing economic rents - May 2019

Tax Fact #7: Australia’s tax policy: Is the low income tax offset (LITO) different to the tax-free threshold? - April 2019

Tax Fact #6: Good tax policy: Tax offsets or tax deductions? - April 2019

Tax Fact #5: Economic fundamentals: Randomised control trials - April 2019

Tax Fact #4: Good tax policy: Taxing negative externalities - April 2019

Tax Fact #3: Good tax policy: Broadening the tax base and lowering tax rates - April 2019

Tax Fact #2: Economic fundamentals: Deadweight loss - April 2019

Tax Fact #1: Principles of tax system design - August 2018