Germany imposes an energy tax of 0.65€/l on gasoline which is one of the highest tax rates across countries. The … effective tax is even higher when accounting for the consumption tax levied on top of the energy tax. Answers to the question … whether such a high tax level is justified on efficiency grounds would add precious arguments to policy discussion debating …

Negative gearing has become a popular tax shelter in Australia. Australia is one of few countries to generally allow … interest deductions for negatively geared rental property investments. Although the tax benefits of negative gearing at the … investor level are quite well known, the tax policy arguments for and against negative gearing have not been thoroughly …

Australia’s inter-governmental fiscal relations have gradually moved towards greater centralisation. State governments … broadening existing tax bases would promote efficiency. Consideration could be given to the introduction of a state-level income … tax. The government’s current review of the federal system, focusing on both spending and tax responsibilities, is welcome …

Australian and NZ governments about the reduction in personal income tax which the pro rata allocation solution will deliver to … the inherent tax inefficiency associated with the pro rata allocation solution. …

The past decade has seen major reforms to the design of Australia’s tax system. This paper outlines these reforms and … examines their distributional impact across the household income spectrum. While the authors estimated tax incidence in … Australia prior to the July 2000 (ANTS) reforms (which included the introduction of a 10% GST), no comprehensive estimates of …