Austaxpolicy

Welcome to Austaxpolicy, the blog managed by the Tax and Transfer Policy Institute at the Crawford School of Public Policy, ANU. Austaxpolicy aims to enhance public and policy discussions about taxes and transfers, grounded in the most recent academic studies. The blog offers perspectives and analyses from a variety of experts who explore the connections between research and policy. Topics covered include different types of taxes and welfare systems, budget strategies, intergovernmental financial relations, and public finance.

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PepsiCo Case: Were the 2013 Amendments to the Income Tax General Anti-Avoidance Rule Effective?

3 weeks ago | austaxpolicy.com | Kate Roff

This is the second part of a two part series about the PepsiCo case, currently reserved for decision by the High Court of Australia, and what it may say about the efficacy of the general anti-avoidance rule in Part IVA of the Income Tax Assessment Act 1936 (Cth) (ITAA 1936). Part I explained the key issues in PepsiCo. This part, Part II, details how Part IVA works, including why it was introduced and why, in 2013, the then government considered remedial amendments were necessary.
PepsiCo Case: High Court of Australia Revisits the Income Tax General Anti-Avoidance Rule

3 weeks ago | austaxpolicy.com | Kate Roff

On 3 April, the High Court of Australia reserved its decision in an appeal by the Commissioner of Taxation against the decision of the Full Federal Court in the PepsiCo case. This followed two days of oral argument. The case is significant for several reasons.
What Is the 90-Year-Old Tax Rule Trump Could Use to Double US Taxes on Foreigners?

Feb 3, 2025 | austaxpolicy.com | Miranda Stewart

US President Donald Trump isn’t happy about the way some countries are taxing American citizens and companies. He has made clear he’s willing to retaliate, threatening to double taxes for their own citizens and companies. Can Trump really do that, unilaterally, as president? It turns out he can, under a 90-year-old provision of the US tax code – Section 891.
Naivety, Recalcitrance, and Compromise: A Brief History of New Zealand’s Double Taxation Agreements

Dec 8, 2024 | austaxpolicy.com | Jonathan Barrett

New Zealand has traditionally imported capital and relied on foreigners for critical services such as insurance and international shipping, while only exporting primary products in exchange.
TTPI Policy Brief: Negative Gearing

Nov 13, 2024 | austaxpolicy.com | Paul Tilley

Negative gearing: Is it a tax concession? Author: Paul TilleyNegative gearing is a phrase used in Australian tax policy debates, typically in regard to rental property investments. It is claimed to be a tax concession that an investor receives a tax deduction for interest expenses that contribute to a current loss on a rental property investment, and can combine that with wage income for tax purposes.
Discussion Paper: Income Inequality and Democratic Resilience

Nov 7, 2024 | austaxpolicy.com | Nicholas Biddle

Income Inequality and Democratic Resilience – Impacts and Policy Choices, Australian Resilient Democracy Research and Data Network Discussion Paper 1Authors: Nicholas Biddle and Matthew Gray (POLIS: The Centre for Social Policy Research, ANU)This paper examines the relationship between income inequality and democratic resilience in Australia, focusing on how perceptions of economic disparity influence public satisfaction with democratic institutions.
The Symbolism of Colonial-Era Customs Houses

Oct 29, 2024 | austaxpolicy.com | Jonathan Barrett

Customs duties on imports were traditionally the most important source of government revenue. In the first year of the Australian Federation, customs duties raised 86.2% of Commonwealth tax yield. By 2020, however, that proportion had dropped to 4.4%. As new colonies hived off from New South Wales (Western Australia was settled separately), each established their own systems of government, including competing customs services.
Land Tax: Making an Efficient Tax More Equitable

Oct 13, 2024 | austaxpolicy.com | Arthur D. Grimes

Economists almost universally recognise that a land tax – an annual tax on the unimproved value of land – is amongst the most efficient taxes available to central and local government. I recently discussed efficiency advantages of a land tax in Macquarie University’s annual Public Lecture in Honour of Henry George. In another recent paper, I analysed equity issues associated with a land tax.
Challenging Australia’s Withholding Tax Exemption for Franked Dividends

Oct 2, 2024 | austaxpolicy.com | James Mcmillan

In a recent article, I considered the context and rationale of the exemption from Australian dividend withholding tax (DWT) for franked dividends paid by Australian companies to non-resident shareholders, and challenge whether the exemption in its current form is justified. How the DWT works in Australia? For a resident shareholder in an Australian company, the tax that is ultimately paid on company profits distributed to them as dividends is calculated by reference to their own personal tax rate.
TTPI Working Paper: An Evaluation of Macro Policy Response to COVID

Sep 30, 2024 | austaxpolicy.com | Chris Murphy

An evaluation of the macro policy response to COVIDAuthor: Chris Murphy (Tax and Transfer Policy Institute, Crawford School of Public Policy, ANU; Centre for Applied Macroeconomics Analysis, ANU; Arndt-Corden Department of Economics, ANU)The health policies the government introduced in March 2020 to contain the COVID-19 pandemic led to recession in the restricted industries.