Why Australia’s Compulsory Superannuation System Discriminates Against Middle-Income Earners

The Australian Superannuation Guarantee requires employers to pay 9.5 per cent, into an employee’s superannuation account. The legislation has been subject to considerable policy change… Read More ›

Tax Reform on Gas Is Welcome, But Other Difficult Issues Lie Ahead

The government’s surprise move to address the way tax revenue is collected for gas projects is a welcome reform, but Australia still has a long… Read More ›

Behavioural Insights and Public Policy: A Discussion – Part 2

The closing panel of our recent Behavioural Economics and Public Policy conference included leading politicians and policy makers sharing their views on behavioural insights (BI)… Read More ›

Behavioural Insights and Public Policy: A Discussion – Part 1

The closing panel of our recent Behavioural Economics and Public Policy conference included leading politicians and policy makers sharing their views on behavioural insights (BI)… Read More ›

More Bang for Your Buck: What Makes People Less Willing to Pay Tax?

As Sven Steinmo states in his book Taxation and democracy, “Governments need money. Modern governments need lots of money.” This is no less true today… Read More ›

Evaluating the Tax Dispute Resolution System in the United States: A Dispute Systems Design Perspective

Previously on the blog, Melinda Jone evaluated Australia’s tax dispute resolution system  in the context of the Australian Taxation Office’s reinvention program. In this piece,… Read More ›

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