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The Stick or the Carrot: Which Is More (Cost-)Effective for Supporting Private Health Insurance Coverage?

Governments use policy levers to incentivise desired population behaviours. ‘Sticks’ punish ‘undesirable’ behaviours, while ‘carrots’ reward favoured behaviours. Within Australia’s private health insurance system, tax… Read More ›

The Additionality of R&D Tax Policy: Evidence from Australia

Innovation is the cornerstone of prosperity. With better technology, societies can do more and live better; think, for example, of what the world was like… Read More ›

Fair Crack of the Whip? The Distribution of Augmented Wealth in Australia From 2002 to 2018

The analysis of wealth distributions has gained more and more attention around the world over the last decade. A high concentration of wealth can negatively… Read More ›

Assessing EU’s Options to Tackle the Transfer Pricing-Induced Concessional Tax Rulings Issued by Member States to Multinationals

Widely publicised profit-shifting cases in the European Union (EU) investigated by the European Commission against multinationals such as Apple, Starbucks, Fiat, Nike and Amazon have… Read More ›

The Undesirable Vertical and Horizontal Inequity Effects of Stamp Duty

Stamp duty is a significant component of the Australian taxation system. It accounts for around 20 per cent of state governments’ own-source revenue. At the… Read More ›