Smith_Julie_640x360

Smith_Julie_640x360

An inquiry into the Tax Expenditures Statement

8th February 2016

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 Smith_Julie_640x360

Dr Smith is an ARC Future Fellow, and Professor (Associate) at the ANU. She was an ARC Postdoctoral Fellow then Research Fellow at the Australian Centre for Economic Research on Health (ANU College of Medicine, Biology and Environment) from 2004.

Dr Smith was awarded ARC ‘Discovery’ and ‘Linkage’ funding for projects on the economics of breastfeeding and markets in mothers milk, surveying maternal time use and breastfeeding support in workplaces and childcare. She has been a chief investigator on an NHMRC quit smoking randomised controlled trial. She has published over thirty articles in health, nutrition and economics journals, as well as two books (Taxing Popularity and Gambling Taxation in Australia) and several book chapters. Her current research focusses on the economics of breastfeeding and regulation of markets in mothers’ milk.

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Julie Smith, Associate Professor at RegNet, has been quoted in the 2015 Parliamentary Revenue committee report. She contributed to the inquiry through submissions and providing evidence at public hearings. The inquiry was in response to two audit reports by the Australian National Audit Office into the Tax Expenditures Statement (the Statement) in 2008 and 2013.

During an inquiry into the effectiveness of tax expenditures, she stated that most research indicates that ‘tax expenditures are generally not justifiably delivered through the tax system.’

Read the 2015 Annual Report of the Australian Taxation Office in the Parliament House revenue committee site

Tags: Taxation

Updated:  10 August 2017/Responsible Officer:  Director, RegNet/Page Contact:  Director, RegNet