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Could Fiscal Councils Regulate Governments Through Comply-or-Explain?

Fiscal Councils (FCs) are offices of budget specialists tasked with producing independent analysis to policymakers on matters relevant to the fiscal situation of a jurisdiction.… Read More ›

Tax Havens: The Little Islands That Are Costing You Big Money

This is the text of the public lecture, ‘Tax lurks of the rich and famous: Why tax havens harm Australia, and how we can curtail… Read More ›

Extending the Scope of Australian Tax Expenditure Reporting

In general life, we commonly say “don’t judge a book by its cover”. In doing so, we are acknowledging that the form of something will… Read More ›

Declining Tax Progressivity: Are We Becoming More Sensitive to Changes in Income Tax Rates?

Top personal income tax rates have been falling over the last few decades in many countries, spanning different regions and income levels (Figure 1).  Figure… Read More ›

A Dual Income Tax System for Australian Small Business: What Do the Experts Think?

Small businesses are a critical part of the Australian economy, and over the years, a number of tax reforms have been implemented to try to… Read More ›