David Ingles

Australian National University (ANU) - Crawford School of Public Policy - Tax and Transfer Policy Institute

Dr

ANU College of Asia and the Pacific

J.G. Crawford Building, #132, Lennox Crossing

Canberra, Australian Capital Territory 0200

Australia

SCHOLARLY PAPERS

10

DOWNLOADS

305

SSRN CITATIONS
Rank 47,155

SSRN RANKINGS

Top 47,155

in Total Papers Citations

4

CROSSREF CITATIONS

6

Scholarly Papers (10)

1.

Superannuation Tax Concessions and the Age Pension: A Principled Approach to Savings Taxation

Tax and Transfer Policy Institute - Working Paper 7/2015
Number of pages: 64 Posted: 03 Dec 2015
David Ingles and Miranda Stewart
Australian National University (ANU) - Crawford School of Public Policy - Tax and Transfer Policy Institute and University of Melbourne - Law School
Downloads 61 (356,193)
Citation 2

Abstract:

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Income tax, consumption tax, superannuation, retirement incomes, age pension, means test, tax expenditures

2.

Should Capital Income Be Taxed? And If So, How?

Tax and Transfer Policy Institute Working Paper No. 4/2015
Number of pages: 53 Posted: 24 Sep 2015 Last Revised: 30 Nov 2015
David Ingles
Australian National University (ANU) - Crawford School of Public Policy - Tax and Transfer Policy Institute
Downloads 58 (365,153)
Citation 4

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Capital income taxation, expenditure tax, consumption tax, comprehensive income tax, rate of return allowance, Z-tax

3.

What Future for the Corporation Tax?

Tax and Transfer Policy Institute - Working Paper 3/2017
Number of pages: 37 Posted: 27 Jul 2017
David Ingles
Australian National University (ANU) - Crawford School of Public Policy - Tax and Transfer Policy Institute
Downloads 42 (419,600)
Citation 1

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Corporation Tax, Dividend Imputation, Base Erosion, Personal Income Tax

4.

Does Australia Need an Annual Wealth Tax? (And Why Do We Now Apply One Only to Pensioners)

Tax and Transfer Policy Institute Working Paper - 3/2016
Number of pages: 43 Posted: 03 Mar 2016
David Ingles
Australian National University (ANU) - Crawford School of Public Policy - Tax and Transfer Policy Institute
Downloads 39 (431,427)
Citation 1

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Annual wealth tax, deeming, economic rents, alternative minimum tax, rate of return allowance, expenditure tax, cash-flow tax, Z-tax, income tax

5.

Australia's Company Tax: Options for Fiscally Sustainable Reform, Updated Post Trump

TTPI Working paper 3/2018
Number of pages: 35 Posted: 09 Mar 2018
David Ingles and Miranda Stewart
Australian National University (ANU) - Crawford School of Public Policy - Tax and Transfer Policy Institute and University of Melbourne - Law School
Downloads 35 (448,014)
Citation 2

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Corporation tax, tax policy, dividend imputation, allowance for corporate equity, allowance for corporate capital, cash flow tax, rent tax, comprehensive business income tax

6.

Taxes on Land Rent

Tax and Transfer Policy Institute Working Paper 6/2016
Number of pages: 37 Posted: 02 Sep 2016 Last Revised: 10 Nov 2016
David Ingles
Australian National University (ANU) - Crawford School of Public Policy - Tax and Transfer Policy Institute
Downloads 33 (456,702)

Abstract:

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Land Tax, Tax Reform, Tax Revenue, Stamp Duty, Local Rates, Henry Review, Mirrlees Report, Efficiency

7.

Reforming Australia's Superannuation Tax System and the Age Pension to Improve Work and Savings Incentives

Asia & the Pacific Policy Studies, Vol. 4, No. 3, pp. 417–436 , Crawford School Research Paper
Number of pages: 20 Posted: 26 Oct 2017
David Ingles and Miranda Stewart
Australian National University (ANU) - Crawford School of Public Policy - Tax and Transfer Policy Institute and University of Melbourne - Law School
Downloads 24 (502,453)

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Age Pension, Income Tax, Retirement Saving, Superannuation, Work Incentives

8.

Taxing Capital Income and the Z-Tax Solution

Tax and Transfer Policy Institute - working paper 6/2019
Number of pages: 50 Posted: 13 Jun 2019
David Ingles
Australian National University (ANU) - Crawford School of Public Policy - Tax and Transfer Policy Institute
Downloads 7 (606,079)

Abstract:

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Z-tax, capital gains tax, cash flow tax, consumption tax, capital income taxation, tax reform, economic rent, expenditure tax, comprehensive income tax, rate of return allowance

9.

Improving Cash Flow Corporate Taxation (CFCT) and the Z-Tax (ZT) Approach

Tax and Transfer Policy Institute - Working paper 7/2019
Number of pages: 24 Posted: 20 Jun 2019
David Ingles
Australian National University (ANU) - Crawford School of Public Policy - Tax and Transfer Policy Institute
Downloads 5 (619,512)

Abstract:

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Z-tax, corporation tax, cash-flow corporation tax (CFCT), capital income taxation, tax reform, economic rent, allowance for corporate equity (ACE), allowance for corporate capital (ACC)

10.

Australia's Company Tax: Options for Fiscally Sustainable Reform

Australian Tax Forum, Vol. 33(1), 2018
Number of pages: 39 Posted: 10 May 2018
David Ingles and Miranda Stewart
Australian National University (ANU) - Crawford School of Public Policy - Tax and Transfer Policy Institute and University of Melbourne - Law School
Downloads 1 (656,420)
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Abstract:

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allowance for corporate capital; allowance for corporate equity; cash flow tax; comprehensive business income tax; corporation tax; dividend imputation; rent tax; tax policy