Tax Revenue

Is Australia’s GST Achieving Its Revenue Capacity?

The revenue performance of any tax, including broad-based consumption taxes such as the Goods and Services Tax (GST), is limited by the environment within which… 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 ›

Political Resource Curse: What Does Natural Resource Dependence Do to Public Revenue?

Conventional wisdom has it that countries reliant on natural resource exports are particularly vulnerable to external shocks. Their economies usually depend on a small range… Read More ›

Should We Tax Robots?

In a 2017 interview, Microsoft founder Bill Gates recommended taxing robots to slow the pace of automation. Funds raised could be used to retrain and financially support… Read More ›

Economic Scenario Analysis of the 2017–18 Budget Medium-Term Projections

Returning the Australian Government’s finances to a sustainable position following the Global Financial Crisis continues to present a challenge for government. While the 2017–18 Budget… Read More ›

Preparing for Self-Driving Vehicles: Impacts on City Financing

The next revolution in urban transportation is coming—autonomous vehicles (AVs). While the national governments in the US and Australia have considered the technological and safety… Read More ›