Measuring tax gap highlights ‘everything' an expanding digital era might mean for tax – and not just tax noncompliance. Since tax gap measures the difference between the theoretical tax liability and actual revenue collected, its measurement transparently links tax policy design, revenue...

This article examines the redistributive impact of Commonwealth outlays and taxes (including outlays directed through and to the States)and two possible alternative systems of distributing Commonwealth funding amongst the States

Despite numerous calls for land to contribute more to government revenue, the difficulty governments confront is that recurrent land taxation is assessed on a number of different bases both within Australia and internationally, and not all are economically efficient. While there is broad support...

Australia's current intergovernmental grant allocation framework fails to take a balanced approach when assessed against the criteria of efficiency, equity, transparency and accountability. Particularly compromised is the criteria of efficiency, resulting in states having little incentive to...

Over the last decade or so, a relatively small but growing number of national revenue agencies have sought to better understand the health of their tax system by turning their attention to the concept of the ‘tax gap’— the difference between the estimated amount of tax legally payable for...

Historically, national revenue agencies have relied largely on trends in aggregate revenue collections along with reporting on compliance yields as the central element of their performance reporting, together with a few efficiency-related measures. Generally, trends of increasing revenue...

<Para ID="Par1">Tax rate changes are some of the most significant and far-reaching decisions a government can take. In this paper we investigate the various fiscal and political factors that influence a government’s statutory tax rate change choices. We employ a multinomial logit model to empirically...</para>

The marginal cost of public funds measures the welfare loss a society incurs in raising an additional dollar of tax revenue. Tax increases distort economic decisions and erode tax bases because of tax avoidance and tax evasion by taxpayers. This Commentary uses econometric estimates of the...