Henry Tax Review

Budget Forum 2018: Tax Caps and Tax Cuts: Good for Australia?

Budget 2018-19 delivers tax rate cuts into the future that will seem attractive to many. But these tax cuts will benefit high income earners much… Read More ›

Effective Marginal Tax Rates: Part 2

Why do we care about high EMTRs? The calculation of EMTRs and their use in policy debates assumes that people are motivated by money, that… Read More ›

The Income Tax at 100 Years: Is it time to scrap the CGT discount?

A comprehensive regime for taxing capital gains has been a feature of Australia’s personal taxation system for over 30 years.  The rationale for the inclusion… Read More ›

Income Tax at 100 years: The Income Tax Threshold and the Minimum Wage

I was recently asked by the media for my view on the proposal by the Federal Member for Wannon Dan Tehan to increase the income… Read More ›

Royalties or Resource Rent Taxes?

In Australia, as in many other countries, as well as income tax, payroll tax and other taxes levied across all industries, the mining and energy… Read More ›