The Tax Agents Services Act 2009 (TASA), administered by the Tax Practitioners Board (TPB), has governed the operation of tax agents for more than a… Read More ›

Updating the Tax Agents Services Act 2009

Health risk is difficult to insure via private insurance markets. Information asymmetries between buyers and sellers of private insurance plans cause adverse selection and moral… Read More ›

US Health Insurance: Are There Better Ways to Insure Americans?

One of the most well-established practical observations in economics is that when we give an unemployed person a payment, it tends to delay their return… Read More ›

What Happened When We Gave Unemployed Australians Early Access to Their Super?

We examine the relation between the riskiness of chief executive officers’ (CEOs’) sports hobby and firms’ aggressiveness in tax planning. We expect that individuals develop… Read More ›

CEO Sports Hobby and Firms’ Tax Aggressiveness

The report “Business Fleets and EVs: Taxation Changes to support home charging from the grid” released by the Reliable Affordable Clean Energy Centre (RACE for… Read More ›

Business Fleets and Electric Vehicles: Taxation Changes to Support Home Charging From the Grid and Affordability

As we begin to embrace the new normal following the last two years of government-mandated stay-at-home directives, office closures and increasing digital and flexible modes… Read More ›

Is There an Unusual Entitlement to Home Occupancy Expenses During the COVID-19 Era?

In an era when big-bang tax reform is off the table, a coherent set of smaller reforms can contribute to budget repair while shoring up… Read More ›

Why the Stage Three Tax Cuts Should Be Replaced

Prior to the pandemic, the Australian Government’s policy approach to unemployment was to keep people attached to the labour market. The focus was on changing… Read More ›

Rethinking the Welfare-Work Nexus in Light of Australia’s COVID-19 Response

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