Taxation
The complex and interrelated systems of taxation and income support directly affect the capacity of Australians to lead rewarding and productive lives. Our research on taxation has been designed to contribute to the Australian Government’s wide-ranging Henry Review. Areas of focus include retirement incomes, financial incentives to work, asset-building and tax treatment of homes. Project work has included:
Towards a fairer tax system
The Brotherhood is urging the Australian Government to examine options to create a fairer, simpler and a more efficient tax system that maximises economic and social participation.
We collaborated with John Freebairn at the Melbourne Institute to prepare a snapshot of some inequities of the existing taxation and transfers system. We commissioned the National Centre for Social and Economic Modelling (NATSEM) to conduct an analysis of retirement incomes, and Judith Yates at the University of Sydney to analyse the scale and distribution of key tax expenditures relating to housing.
Paper on taxation
John Freebairn and Rosanna Scutella 2008, The case for change: a snapshot analysis of the Australian tax system (PDF file, 69 KB)
Report on pensions and retirement incomes
Simon Kelly 2009, Reform of the Australian retirement income system, NATSEM, Canberra (PDF file, 238 KB)
Report on taxation and housing
Judith Yates 2009, Tax expenditures and housing, Brotherhood of St Laurence and AHURI (PDF file, 459 KB)
Report on asset-building and taxation
Gerard Brody and Elizabeth McNess 2009, Assets for all? A review of the Australian Government's $77 billion support for asset building (PDF file, 161 KB)
Report on financial incentives to work
Eve Bodsworth 2010 Making work pay and making income support work (PDF file, 605 KB)
Making work pay summary (PDF file, 136 KB)
Policy submissions
Towards a progressive tax system: submission to the review of Australia's future tax system October 2008 (PDF file, 128 KB)
Pension reform for all: submission to the Pension Review September 2008 (PDF file, 82 KB)
Strengthening Australia’s retirement income system: submission to the review of Australia’s retirement incomes system, February 2009 (PDF file, 303 KB)