In 2018, the Government enacted a new Low and Middle Income Tax Offset (LMITO), which applies in addition to the Low Income Tax Offset (LITO).… Read More ›

[Budget Forum 2019] Tax Offsets and Equity in the Scheme for Taxing Resident Individuals

In his maiden Budget, Treasurer Josh Frydenberg announced that the Australian Budget is ‘back in the black’ for the first time in over a decade,… Read More ›

[Budget Forum 2019] Forecasts and Deviations – the Challenge of Accountable Budget Forecasting

The Government has fired the starting gun on the election campaign, so it’s worth taking a closer look at some of the budget promises that… Read More ›

[Budget Forum 2019] Targeted Tax Relief Makes the Tax System Fairer but the Economy Poorer

Politicians often invoke the word “reform” to convey the significance, or gravitas, of a particular policy change they are proposing. However, the tax policies implemented… Read More ›

What Will the Coalition Be Remembered for on Tax? Tinkering, Blunders and Lost Opportunities

There were no new tax ideas in the 2019 Budget, which I guess is to be expected from a six-year-old government ready to pull the… Read More ›

[Budget Forum 2019] A Simpler Tax System Should Spark Joy—Eliminating Tax Brackets Sadly Doesn’t

If the 2019-20 Federal Budget is, as widely reported, going to set the tone for the next Federal Election, then it doesn’t appear likely that… Read More ›

[Budget Forum 2019] A Budget That Supports Indigenous Australians?

Editor’s note: This is the text of the speech given by Danielle Wood at the Women in Economics pre-Budget event, held at the National Press… Read More ›

[Budget Forum 2019] Women in Economics 2019 Federal Budget Reflections

Since the introduction of the New Tax System (Goods and Serivces Tax) Act 1999, there have been several reviews on Australia’s income tax system (see… Read More ›

[Budget Forum 2019] Tax Progressivity in Australia: Things Aren’t as Simple as They Seem

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