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The recent Royal Commission into Aged Care Quality and Safety in Australia has documented systemic failures and shocking incidences of abuse and neglect, a not uncommon story internationally. As aged care in many countries is predominantly publicly funded, it is important to understand the general public's attitudes towards aged care quality, what aspects of care quality they think are most important and their willingness to contribute to increased funding to the sector. This paper asks specifically whether self-reported aged care literacy impacts expectations and willingness to pay. More than 10,000 members of the general population were surveyed stratified by age, gender and state. Regardless of the level of aged care literacy, there was consensus about what constitutes quality care, and care priorities for the sector. However, aged care literacy affected willingness to pay to fund a better-quality aged care system. The current crisis facing Australia's aged care system and that of many other countries internationally demonstrates the central importance of general public support to drive quality improvements, recognising that increasing public expenditure on aged care is a necessary part of the solution. This study provides important baseline data from which to commence national and international conversations to consider all options for ensuring the quality, safety and sustainability of aged care now and into the future. [ABSTRACT FROM AUTHOR]

This paper examines tax justice advocacy (e.g., around multinational corporate tax avoidance) in the UK and Australia between 2010 and 2018 to understand how digital advocacy organizations relate to one another as well as different groups in a shared discursive space. Data from public Facebook pages is analyzed using topic modeling and network analysis, supplemented by interviews with organizational actors. The transnational organizational links between two high-profile digital advocacy organizations – 38 Degrees and GetUp – are not reflected by proximity in the discourse network, which instead displays dominant nationally specific differences around the concepts and corporate targets associated with tax justice advocacy. [ABSTRACT FROM AUTHOR]

Economists typically argue population ageing generates fiscal pressures by restricting the tax base while increasing demands for social spending. Alongside other economic pressures associated with neoliberalism, this dynamic contributes to a politics of 'enduring austerity' that limits governments' fiscal discretion. The politics of population ageing reflects modelling techniques, such as generational accounting (GA), which, anticipating future deficits, create demands for policy action today to address projected intergenerational inequalities. Taking Australia as a case study, this paper explores the politics of GA in public budgetary processes. While existing critiques reject GA by arguing it relies on 'apocalyptic' or unreliable demography, we focus on a different kind of contestation, which applies the techniques and even the categories of GA to frame different problems and promote different solutions. We identify three sites of partisan contest that refocus fiscal modelling: including the tax side of the budget equation; comparing the cost of public provision to public subsidies for private programmes; and including the costs of environmental damage. At each site, the future-orientated logic of GA is mobilised to contest the policy implications of austerity. This complicates analysis that financialisation and neoliberalism necessarily 'de-politicise' policy by removing state discretion. Instead, we identify an increasingly important, if technocratic, form of political contestation that offers the possibility to promote more egalitarian responses to population ageing. [ABSTRACT FROM AUTHOR]

Despite substantial costs to society associated with the adverse consequences of joblessness, studies estimating actual costs are rare. This paper identifies the main costs to the Government of long-term jobless families in Australia. The costs were split into three groups: immediate support costs, immediate opportunity costs, and indirect/intergenerational costs. Using a microsimulation model, the paper estimates the fiscal costs, which include immediate support costs such as the welfare system, and the immediate opportunity costs such as potential revenue from the tax system. We estimate that welfare payments and lost taxation revenue from long-term joblessness cost the Government AU$5.55 billion per year. [ABSTRACT FROM AUTHOR]

In October 2010, the Board of Taxation released a Discussion Paper titled Review of the Taxation Treatment of Islamic Finance. Since the release of this Discussion Paper, there has been no legislative reform in Australia to accommodate Islamic finance products. In the Discussion Paper, the Board reviews the taxation treatment of Islamic finance products, such as murābaḥa. Murābaḥa is known as 'cost plus profit financing' and involves the sale of a commodity by a financial intermediary to a purchaser at a cost plus mark-up profit rate. The Board argues that in order for a murābaḥa product to be treated equally to a conventional product for Australian taxation purposes, the profit mark-up component common to murābaḥa transactions must be treated as if it were interest. However, the Board does not consider the implications for Muslims if the murābaḥa profit mark-up is treated as interest. The objective of this article is to investigate the following two questions: can murābaḥa be viewed as Sharī'a-compliant by Muslims if mark-up is treated as if it were interest; and, if murāba'a is viewed by Muslims as no longer Sharī'a-compliant, could this cause Australia to become less attractive for Muslim investors? This article will undertake a comparative analysis by examining the implications of treating murābaḥa mark-up as if it were interest from various Australian and UK perspectives. This article argues that before legislative amendments are introduced to cater for Islamic finance products, further research is needed on the Sharī'acompliant nature of Islamic finance products such as murābaḥa. [ABSTRACT FROM AUTHOR]

The paper is a reply to David Marsh and Chris Lewis' response to our paper ‘The Structural Power of Business and the Power of Ideas: The Strange Case of the Australian Mining Tax’. In this paper, we respond to the points their arguments raise about our theoretical framework and empirical case-study. [ABSTRACT FROM PUBLISHER]

The increasing number of apartment complexes and master-planned estates has resulted in the establishment of mandatory, volunteer-run associations for the management of such ownership arrangements. Although research on private housing has traditionally been within the field of housing studies, it can be argued that these owner corporations are third sector organisations and thus of interest to third sector scholars. This paper argues that owner corporations are non-profit organisations which are reliant on volunteer labour and which have the ability to successfully compete with third sector organisations for funding grants. Using qualitative research data, the paper highlights how the growth of owner corporations has policy and financial implications for traditional third sector organisations. [ABSTRACT FROM AUTHOR]

Background: Long term illness has far reaching impacts on individuals, and also places a large burden upon government. This paper quantifies the indirect economic impacts of illness related early retirement on individuals and government in Australia in 2009. Methods: The output data from a microsimulation model, Health&WealthMOD, was analysed. Health&WealthMOD is representative of the 45 to 64 year old Australian population in 2009. The average weekly total income, total government support payments, and total taxation revenue paid, for individuals who are employment full-time, employed part-time and not in the labour force due to ill health was quantified. Results: It was found that persons out of the labour force due to illness had significantly lower incomes ($218 per week as opposed to $1167 per week for those employed full-time), received significantly higher transfer payments, and paid significantly less tax than those employed full-time or part-time. This results in an annual national loss of income of over $17 billion, an annual national increase of $1.5 billion in spending on government support payments, and an annual loss of $2.1 billion in taxation revenue. Conclusions: Illness related early retirement has significant economic impacts on both the individual and on governments as a result of lost income, lost taxation revenue and increased government support payments. This paper has quantified the extent of these impacts for Australia. [ABSTRACT FROM AUTHOR]

Whilst often being overshadowed by debate surrounding personal income and consumption taxes, the Howard government has also devoted significant resources to reviewing and reforming business and capital taxation. This paper provides an overview of the Ralph Review of Business Taxation and the Howard government's mixed record when it came to the implementation of the Ralph reforms. Having documented the subsequent changes in corporate income, capital gains and superannuation taxation, the paper analyses their economic impact. The paper concludes with an assessment of the longer term political significance of these changes and asks whether the concessional taxation of capital that has occurred under the Howard government represents a fundamental shift in the basis of Australian taxation. [ABSTRACT FROM AUTHOR]

This paper demonstrates that Federal spending is not inherently financiallyconstrained and does not have to be facilitated via prior taxation or debt-issuance. It also refutes the claim that budget deficits result in higher interest rates in the future, with lower levels of capital formation and economic growth as a consequence. These misconceptions together lead to the nonsensical claim that by running surpluses now the Government will be better able (because it has 'more funds stored away') to cope with future spending demands. The paper thus challenges the conventional view, such as that espoused in the 2002 Australian Treasury Intergenerational Report,that the ageing population will place unsustainable demands on the Federal budget. [ABSTRACT FROM AUTHOR]

This paper explores the relationship between culturally mediated narratives of fairness, conceptions of the state, group and individual identities, citizenship and debates about globalisation in Australian perspectives on tax administration. It is based on a qualitative analysis of 2,326 responses to a survey of attitudes to the Australian tax system. This paper emphasises that taxpayers' statements can be read as cultural acts that enrich our understanding of how people give meaning and significance to their lives. The majority of respondents reported that taxation should be levied fairly across social groups. However, this sense of fairness is being eroded by the widespread perception that the wealthy are avoiding their "fair share" of taxes. Although citizens view tax administration as increasingly unfair, there is no evidence of wholesale disengagement from the system. The majority of people believe that the tax system has legitimacy and that it can be reformed. There is still scope for policy innovation that reinstates a sense of fairness, equity and balance to the tax system. [ABSTRACT FROM AUTHOR]

This paper uses data from the Australian Election Studies (1987-2001) to investigate the preference for lower taxes or higher social spending among Australian voters. We offer some explanations for the increased support for higher social spending, especially after the election of the Howard Government in 1996. Regression models allow us to distinguish various factors that predict support for higher social spending. The main conclusions of the paper are that support for social spending is higher among voters with 'social-democratic' attitudes and voting preferences but significantly, is also higher among voters who think health and Medicare services have declined since 1998. These findings are discussed in the context of various possible explanations for declining support for tax cuts. [ABSTRACT FROM AUTHOR]

This paper examines factors influencing Australian landlords’ decisions to retain their rental investments. A variety of statistical techniques are applied to uncover the factors precipitating the exit of landlords from rental housing markets. It is found that middle-aged investors are more attached to rental investments than younger investors. However, once retired, there is a sharp increase in the likelihood of exit from rental investments. The estimates also confirm the importance of financial variables. Leveraged loss-making investors with higher gross rental yields are more inclined to terminate leases. It is concluded that fiscal and monetary policy settings play an important role in shaping rental housing investment decisions, since interest rate and tax parameters are important in determining investors’ negative gearing status. These will in turn drive changes in housing supply and affordability in rental markets. [ABSTRACT FROM PUBLISHER]

This paper uses Australian Bureau of Statistics fiscal incidence figures to track trends in the Australian welfare state across the period 1984 to 2004. Its general aim is to assess the proposition that recent governments have been ‘grave-diggers’ of the welfare state in Australia. More specifically, it tracks the overall level of social expenditure at the household level and the degree of vertical redistribution between households. Since the period in question covers twelve years of Labor and eight years of Coalition government in Canberra, the authors also seek evidence of political effect in welfare state trends. Their general conclusion is that far from succumbing to neoliberalism, the Australian welfare state became if anything even larger over this period. Neither bipartisan economic liberalisation, nor competing party welfare policies, made much difference to the welfare state when viewed through a fiscal incidence lens. [ABSTRACT FROM PUBLISHER]

This paper models the predicted impact of tobacco price increases proposed in the United States and Australia during 2009 on smoking prevalence in 2010 while taking account of the effects of financial stress among smokers on cessation rates. Two models of smoking prevalence were developed for each country. In model 1, prevalence rates were determined by price elasticity estimates. In model 2 price elasticity was moderated by financial stress. Each model was used to estimate smoking prevalence in 2010 in Australia and the United States. Proposed price increases resulted in a 1.89% and 7.84% decrease in smoking participation among low socio-economic status (SES) groups in the United States and Australia, respectively. Model 1 overestimated the number of individuals expected to quit in both the United States (0.13% of smokers) and Australia (0.36% of smokers) by failing to take account of the differential effects of the tax on financially stressed smokers. The proportion of low-income smokers under financial stress increased in both countries in 2010 (by 1.06% in the United States and 3.75% in Australia). The inclusion of financial stress when modelling the impact of price on smoking prevalence suggests that the population health returns of increased cigarette price will diminish over time. As it is likely that the proportion of low-income smokers under financial stress will also increase in 2010, future population-based approaches to reducing smoking will need to address this factor. [ABSTRACT FROM AUTHOR]

Background: Increasing concern about the negative impact of alcohol on the Australian community has renewed calls for tighter regulatory controls. This paper reviews levels of and trends in public support for liquor control regulations, regulation of alcohol promotions, and alcohol pricing and taxation reforms in Australia between 1998 and 2009. Methods: Six electronic databases and twenty public health and alcohol organisation websites were searched for research literature, reports and media releases describing levels of public support for alcohol controls. Only studies which randomly selected participants were included. Results: Twenty-one studies were included in the review. The majority of the Australian public support most proposed alcohol controls. Levels of support are divided between targeted and universal controls. Conclusions: Implementation of targeted alcohol policies is likely to be strongly supported by the Australian public, but universal controls are liable to be unpopular. Policy makers are provided with insights into factors likely to be associated with higher public support. [ABSTRACT FROM AUTHOR]

Background: Increasing concern about the negative impact of alcohol on the Australian community has renewed calls for tighter regulatory controls. This paper reviews levels of and trends in public support for liquor control regulations, regulation of alcohol promotions, and alcohol pricing and taxation reforms in Australia between 1998 and 2009. Methods: Six electronic databases and twenty public health and alcohol organisation websites were searched for research literature, reports and media releases describing levels of public support for alcohol controls. Only studies which randomly selected participants were included. Results: Twenty-one studies were included in the review. The majority of the Australian public support most proposed alcohol controls. Levels of support are divided between targeted and universal controls. Conclusions: Implementation of targeted alcohol policies is likely to be strongly supported by the Australian public, but universal controls are liable to be unpopular. Policy makers are provided with insights into factors likely to be associated with higher public support. [ABSTRACT FROM AUTHOR]

The problem of cost shifting from higher tiers of government to local councils in Australia is widely recognised and has been investigated by several official inquiries. However, it has thus far been difficult to gather reliable estimates of the magnitude of the problem. Quite apart from the taxing definitional and data problems associated with the phenomenon, these difficulties have been compounded by the fact that very few attempts have been made to measure the impact of specific instances of cost shifting in Australian local government, especially its spatial impact. In an attempt to remedy this neglect, this paper seeks to measure the spatial effects of pensioner rate concession rebates on local councils in New South Wales. [ABSTRACT FROM AUTHOR]

One of the core issues taken into account in tax transfer systems is the family circumstances of a particular recipient. Family tax transfer payments may be delivered through either the tax or the welfare system. However, the fundamental requirement is that there is a family, maintaining children. The concept of what is a family is a social rather than a legal construct. While marriage and spouse have legal definitions, family structures evolve and change over time. In this paper I explore the concept of family as it is used in the Australian income tax and welfare legislation. I consider the impact of the legislative construct of family on the entitlements to tax credits, and whether the definition of family is appropriate to ensure that the benefits improve the equity of the taxation system, and properly reflect the structure of the contemporary family unit. [ABSTRACT FROM AUTHOR]

Abstract: This paper provides an applied general equilibrium analysis of several alternative taxation regimes applying to private pensions. The analysis focuses on the implications of this and other pension tax regimes for intergenerational equity, national living standards, labour supply, saving and social welfare. The method of analysis is simulation of an open economy overlapping generations CGE model. The model is calibrated to Australia and is used to examine the decision, announced by the Australian Government in its 2006 Budget, to exempt from tax all superannuation (the Australian term for superannuation) benefits received by recipients over 60 years of age. [Copyright &y& Elsevier]

In discussing Australia's need to increase taxes to pay for future social security, Michael Keating worries that voters see taxes as a ‘burden’ and that ‘the link between taxation and citizenship has been broken’. This paper deals with the problem of tax resistance (preferring lower taxes even when tax cuts risk public services) for Australia's welfare state. First, I describe how two Australian fiscal institutions—a residual welfare system and visible income taxes—promote tax resistance among voters. Second, I draw on these insights to develop several explanations for tax resistance: voter self-interest, voter hostility to minorities, voter disengagement (low trust and lack of interest in politics), and individualistic attitudes. The main conclusion is that tax resistance in Australia is institutionalised, making it easier to mobilise interests around low taxes, and harder to advocate for alternatives. Results of multivariate analysis using AES 2004 data indicate that an ‘anti-tax coalition’ can build on three diverse publics; one of higher and middle-income earners attuned to self-interest, another hostile to welfare beneficiaries, and another ‘tuned out’ of politics and willing to support any call for tax cuts. Inevitably, the debate about the welfare state is shadowed by a debate about voter willingness to pay taxes that finance it. [ABSTRACT FROM AUTHOR]

In its landmark report entitled Rates and Taxes: A Fair Share for Responsible Local Government, the Commonwealth House of Representatives Standing Committee on Economics, Finance and Public Administration (2003) considered the plight of Australian local government given its very wide terms of reference involving local government's roles and responsibilities, current funding arrangements, municipal capacity, council expenditure, scope for rationalisation, and the findings of the Commonwealth Grants Commission Review (2001) of the Local Government (Financial Assistance) Act 1995. The authors of the ‘Hawker Report’ brought down 18 recommendations, two of which dealt directly with the thorny question of structural reform. This paper seeks to provide a critical assessment of those aspects of the Report that concern structural reform in Australian local government. [ABSTRACT FROM AUTHOR]

The first Pacific Islands offshore financial centre was born in 1966 on Norfolk Island. This paper analyses the historical trajectory of Norfolk Island’s tax haven in terms of its dialectical tensions with the Australian federal government — tensions between self-determination and subordination which emerge from Norfolk’s anomalous status as a self-governing external territory of Australia. Promoters of Norfolk Island’s tax haven have seen its potential to become a major global offshore financial centre blocked by the Australian federal government. Yet, at major critical junctures (in 1976, 1991 and 2000) the Australian federal campaigns that threatened Norfolk’s residential tax haven disintegrated in the face of concerted local opposition, although the danger has never entirely disappeared. The island’s political economy and external relations are likely to remain inextricably bound to its tax haven. [ABSTRACT FROM AUTHOR]

Gender budgets have now been introduced in varying forms in more than forty countries throughout the world. These exercises emerged out of feminist practical politics initially in Australia and later in a number of other countries. The idea of gender budgets gathered further momentum when the United Nations Beijing Platform for Action called for the integration of a gender perspective into budgetary decision-making. Most of these experiments share three core goals. They seek to: (1) mainstream gender issues within government policies; (2) promote greater accountability for governments' commitment to gender equality; and (3) change budgets and policies. However, very little research has examined their success in achieving these goals. In discussing the lessons learnt from the Australian experience, this paper adopts a feminist political economy perspective on the state as an analytical starting point for discussing the future of gender budgets elsewhere in the world. [ABSTRACT FROM AUTHOR]

• Australia is a substantial way from implementing a sugar-sweetened beverages tax. • Industry interference, fragmented advocacy and conflicting political agendas have undermined tax acceptance. • Advocates should re-frame the problem to which the tax has been coupled. • A broader advocacy base is needed to counter industry power. Globally, 43 jurisdictions have implemented a tax on sugar-sweetened beverages (SSBs) for obesity prevention; however, there is significant political resistance to adopting such a policy in Australia. This paper applies Kingdon's Multiple Streams Framework (MSF) to the case study of an SSB tax in Australia to identify barriers and enablers to policy adoption, and to inform future advocacy strategies in local and international contexts. A systematic search was conducted of scholarly literature, parliamentary documents and media articles relating to an SSB tax. Information retrieved was analysed and integrated under the 'problem', 'policy' or 'political' streams of the MSF. The findings reveal that Australia is a substantial way from having the conditions in place where a tax might be successfully implemented due to industry influence, fragmented advocacy efforts, political opposition to paternalistic policies, conflicting political agendas, and inadequate pressure for change from civil society. Opening a policy window will require a shift in political ownership of the obesity problem, or the coupling of an SSB tax to an alternative problem. The public health community also needs to agree that an SSB tax deserves greater priority, relative to alternative policies for addressing obesity, and to agree on the most effective tax design. [ABSTRACT FROM AUTHOR]