Equalisation grants can affect a state's fiscal behaviour because its tax policies can affect the size of its grant. For a large state, an increase in its tax rate will increase the standard tax rate used to calculate the grant for that base and thereby reduce (increase) the state's grant if it...

More recently an increasing number of revenue authorities have attempted to estimate the amount of tax that is legally owing to their government but not collected. This amount is commonly referred to as ‘tax gap’. In the past tax gap studies were branded unreliable. Tax administrations and...

Equalisation grants can affect a state's fiscal behaviour because its tax policies can affect the size of its grant. For a large state, an increase in its tax rate will increase the standard tax rate used to calculate the grant for that base and thereby reduce (increase) the state's grant if it...

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...

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...

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...