On the surface, India’s story of growth and its triumphs over poverty are enviable. India’s income per capita has increased fourfold in the last two… Read More ›

India’s Growth and Inequality Paradox

The economic impact of COVID-19 is both unprecedented and far-reaching. There is now little doubt that the pandemic will disproportionally hit the worse-off, hence exacerbating… Read More ›

COVID-19 and Inequality: The Urgent Need for Tax Expenditure Reform

The government’s much-anticipated Retirement Incomes Review has found that increases in employer’s compulsory superannuation contributions are financed by reductions in workers’ wage growth. This isn’t… Read More ›

Workers Bear 71% to 100% of the Cost of Increases in Compulsory Super

The Robodebt class action bought by Gordon Legal has been settled at a cost to the government of around $1.2 billion. According to federal Labor… Read More ›

Robodebt Was a Policy Fiasco With a Human Cost We Have Yet to Fully Appreciate

The 2020-21 Federal Budget announced an intention to change the definition of resident company for Australian income tax purposes. The proposal is to implement a… Read More ›

Proposed Change to Australia’s Corporate Tax Residency Rules: The Need for Conceptual Coherence

Equity is one of the metrics by which tax policy is traditionally analysed—this metric contemplates the fairness or justice of tax policy. Tax policy has… Read More ›

Can Tax Policy Create Sustainable Intergenerational Equity?

Policymakers are increasingly relying on behavioural interventions with the aim of improving individual decisions. These interventions have become known as ‘nudges’ following the similarly titled… Read More ›

Nudges Are No Substitutes for Classical Economic Policy Instruments

One of main purposes of Australia introducing a comprehensive capital gains tax (CGT) was to ensure the overall tax system integrity. In the absence of… Read More ›

Australia’s 50% Capital Gains Tax Discount: Policy Oversight?

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