The belief that superannuation is generally lightly taxed, even subsidised, is widely held not only in official policymaking circles, but also amongst independent economists and… Read More ›

Despite Concessions, Superannuation Is Heavily Taxed

Many retired Australians are covered by defined benefit schemes funded by their superannuation savings. These schemes were supposed to be very beneficial to retirees as… Read More ›

Did Retirees Lose Out When They Accepted Defined Benefit Schemes?

Media attention has revved up about the new 15 per cent tax on super, which brings tax on earnings for those with balances of more… Read More ›

Let’s Just Relax and Pass the Fair and Affordable Super Tax

When the Australian Taxation Office (ATO) introduced the e-filing and pre-filled income tax data systems, the ambition was bold: increasing compliance behaviour; reducing the complexity… Read More ›

Insights from D10 Deductions After a Decade of Digital Reform

Analysts are sophisticated market participants who provide an expert evaluation of firms’ likely economic prospects to shareholders, lenders and other stakeholders. However, the ability of… Read More ›

Do Analysts Understand the Complexities of Corporate Tax Avoidance?

Policymakers and economists have long assumed that high-income individuals save most of a temporary increase in income. This belief has shaped fiscal policies, leading to… Read More ›

New Evidence Shows High-Income Earners Spend More of Their Income Shocks Than Expected

Family firms play an important role in many economies, yet they can present unique governance challenges. Among these challenges is the risk that family owners—often… Read More ›

Corporate Transparency, Tax Avoidance, and CEO Turnover in Family Firms

If there was ever an election campaign where there was a chance to think big on tax — at a time where cost-of-living pressures and… Read More ›

Budget Forum 2025: Why It’s Time to Think Big on Tax Reform

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