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Issues in tax reform. / by McClelland, Alison | Brotherhood of St Laurence. Publisher: 1985Description: 8p.Other title: Talk to Peoples Tax Summit.Online Access: DOWNLOAD PDF Availability: Items available for reference: BSL Archives (1).
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Modelling the impacts of the Henry Review tax recommendations on housing supply and affordability / by Wood, Gavin | Australian Housing and Urban Research Institute | Ong, Rachel | McMurray, Clinton. Publisher: Melbourne, Vic. Australian Housing and Urban Research Institute 2011Description: PDF.Other title: The impacts of the Henry Review recommendations on the.Online Access: Electronic copy Notes: Project Number: 80647 URL contains: Final Report: No. 175: The impacts of the Henry Review recommendations on the private rental market? : savings income discount and rent assistance PDF of final reportSummary: The Henry Review recommended two key changes to taxation arrangements to promote more balanced investment in private rental accommodation and improve housing affordability. Recommendations 14-15 are directed at reducing the net benefit of negative gearing for rental investors by introducing a Savings Income Discount (SID) of 40 per cent for net rental income (including capital gains) from non-business assets. Recommendations 51-54 involve the removal of stamp duties and levying of land tax on a per land holding basis. The study uses the AHURI-3M micro-simulation model to simulate the recommended changes. In this first report, the study authors found that negatively geared investors are adversely affected by the SID reforms with their average after-tax economic cost rising by 50 basis points from 8.0 to 8.5 per cent. However the average after-tax economic cost for equity investors (i.e. those not negatively geared) falls by 50 basis points to 7.5 per cent. It is predicted that these lower costs flow through into long term average annual rents, which would fall by just over Availability:
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Public economics in action : the basic income/flat tax proposal. / by Atkinson, A. B. (Anthony (Tony) Barnes). Publisher: 1997 Oxford Description: xiii, 169 p. : ill.Notes: The Lindahl Lectures..cover. 'This book contains a substantially revised version of the Lindahl Lectures given at the University of Uppsala in April 1989'..preface.Summary: This book surveys recent developments in public economics by studying the proposals for a basic income/flat tax scheme. It discusses various approaches to taxation and presents a framework for a system which would affect both personal income and the social security system, replacing the one by a flat-rate income tax and the other by a guaranteed income. The idea has generated wide interest in a number of countries, and is being actively discussed by a number of political groups. This book explains how these changes would benefit a wide variety of social groups, but asks how a single reform can meet the very different objectives of different supporters.Availability: Items available for loan: Brotherhood of St Laurence (1).
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Rebuilding the safety net. / by Business Council of Australia. Publisher: Melbourne, Vic.Website : http://www.bca.com.au 1999Description: 46 p.Notes: Includes bibliographical references (p. 37-38) Website : http://www.bca.com.au March 1999Availability: Items available for loan: Brotherhood of St Laurence (2).
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Reform and the future of the social safety net. / by Lees, Meg. Publisher: Strawberry Hills, N.S.W.in `Work, wages and welfare : selected papers from the 1999 ACOSS Congress'. 2000Description: p. 55-60.Notes: The annual 1999 ACOSS Congress was held in Sydney from November 11-12 Rec. no. for congress: B9696 indexed chapterAvailability: Items available for loan: Brotherhood of St Laurence (1).
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Reform of income tax in Australia : a long-term agenda. / by McDonald, Peter | Kippen, Rebecca. Publisher: Canberra, A.C.T. Australian National University. Research School of Social Sciences. Demography & Sociology Program 2005Description: PDF.Notes: March 2005Availability: Items available for loan: Brotherhood of St Laurence (1).
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Reforming Australia's hidden welfare state : tax expenditures as welfare for the rich / by Spies-Butche, Benjamin | Stebbing, Adam. Publisher: Sydney, N.S.W. Centre for Policy Development 2009Description: PDF.Online Access: Electronic copy Notes: INTO AND OUT OF WORKSummary: As Australia enters recession and the Budget enters deficit, one of the least effective and most unfair forms of government spending has increased dramatically. Tax expenditures (in the form of tax breaks on superannuation, the private health insurance and childcare rebates, housing concessions etc) are increasing in number and cost, despite being significantly less equitable than other forms of government assistance. ; Because tax expenditures do not go through the same review process as normal government spending, they tend to be less accountable and transparent. As a result, tax expenditures attract less media attention and less democratic scrutiny. It is essential that their growing slice of Commonwealth spending be scrutinised and in some cases reconsidered. ; This paper outlines possible reforms to one of the largest tax expenditures, superannuation. By transforming this particular tax expenditure into a rebate program, which would be subject to proper budgetary scrutiny, Australia’s superannuation arrangements could be made more accountable and more equitable. If successful, this model could then be applied to other areas of tax expenditure.Availability: Items available for loan: Brotherhood of St Laurence (1).
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