In a recent article, I considered the context and rationale of the exemption from Australian dividend withholding tax (DWT) for franked dividends paid by Australian… Read More ›

Challenging Australia’s Withholding Tax Exemption for Franked Dividends

Australia’s tax system is needlessly complex, and that’s making it costly in ways that aren’t obvious. New research from our team at the Australian National… Read More ›

Rounding Up: How Our Research Used Round Numbers to Zero in on Tax Evasion

When interest rates began to rise, many anticipated a sharp decline in house prices, but this has not been the case. Our research paper, “The… Read More ›

Why Low Yield Does Not Deter Property Investors: Insights from Greater Sydney

Robust research design should, at its core, seek to ensure the validity and integrity of its findings. However, this can be extremely challenging to achieve… Read More ›

Business Structure Selection: A Mixed Methods Approach

We recently published an article exploring different approaches to political donations and tax deductions. Specifically, we compare the approaches of Australia and Aotearoa New Zealand,… Read More ›

Political Donations and Tax Deductions

The legislation which applies Australia’s capital gains tax (CGT) regime to partnership assets is unusual in its design. Importantly, it diverges from the general law,… Read More ›

The Application of Capital Gains Tax to Partnership Assets: Challenges and Reform

In April this year, the Institute for Public Affairs (IPA) published a research note on “The Growth and Distribution of Welfare in Australia”, claiming: Approximately… Read More ›

425 Thousand More People on Welfare? Fact-Checking the Institute for Public Affairs

Link to Part 1 Double-counting Disability Support Pensioners Most importantly, the approach taken in the IPA research note involves a very significant level of double-counting.… Read More ›

425 Thousand More People on Welfare? Fact-Checking the Institute for Public Affairs: Part 2

more articles ››
top