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Taxes and Foreign Policy

The United States’ use of economic tools to pursue national security and foreign policy goals is at a high-water mark, reflecting a trend that has… Read More ›

Energy Poverty and Retirement Income Sources in Australia

In Australia, as in many high-income countries, population ageing is inexorable. One potential consequence of ageing of the population is a shift in income inequalities,… Read More ›

In Search of a Solution to Tax the Digital Economy

Since 2018, the Organisation for Economic Co-operation and Development (OECD) has tried to find a way to tax digital companies that is agreeable to most… Read More ›

Entity Taxation and Flow-Through Taxation: When Should We Apply Each Method of Taxation?

One question that has cut across recent Australian tax policy debates in relation to taxing corporations and private trusts, but has not been made explicit,… Read More ›

Options for Work-Related Expense Deductions Reform

Deductions for work-related expenses (WREs) have been a feature of Australia’s income tax system since it commenced in 1915. The longstanding policy justification for deductions… Read More ›