Housing prices have soared in major cities around the world. In Australia, this is particularly true in Melbourne and Sydney, where prices jumped by 120%… Read More ›

Come One, Come All? How Housing Prices Respond to Taxes on Foreign Buyers of Residential Properties

Progressive taxes and government transfers are often seen as essential policy tools that automatically help protect households from unexpected financial hardship. When a household experiences… Read More ›

The Insurance Role of Progressive Taxes and Transfers: Are They as Effective as We Think?

The Productivity Commission’s report, A Path to Universal Early Childhood Education and Care, presents detailed information and a range of studies supporting universal early childhood education… Read More ›

Productivity Commission’s Child Care Report: An Alternative Perspective

Our journal article, “The Changing Tides of Part IVA: Guardian and Minerva Insights,” delves into the evolution of Australia’s General Anti-Avoidance Rule (GAAR) and its… Read More ›

The Changing Tides of Part IVA: Guardian and Minerva Insights

Customs duties on imports were traditionally the most important source of government revenue. In the first year of the Australian Federation, customs duties raised 86.2%… Read More ›

The Symbolism of Colonial-Era Customs Houses

Meta’s announcement nearly eight months ago that it would no longer do commercial deals under the News Media Bargaining Code has led to much speculation… Read More ›

Should a Big Tech Tax Fund News?

Australia’s two million-plus property investors – about 60% of whom negatively gear – are expecting to be affected if the government changes property tax concessions… Read More ›

Potential Impacts of Tax Incentive Changes for Property Investment on Capital Flow and Migration in Australia

Economists almost universally recognise that a land tax – an annual tax on the unimproved value of land – is amongst the most efficient taxes… Read More ›

Land Tax: Making an Efficient Tax More Equitable

more articles ››
top