A vast literature across the social sciences and humanities studies the impact of historical colonial rule. However, less scholarly attention has been devoted to the… Read More ›

Decolonization, Legitimacy and Fiscal Capacity: Event Study Evidence from Africa

A digital services tax (DST) is not an income tax and, as we argue in our article “Digital Services Taxes, Tariffs and Subsidies”, therefore analysing… Read More ›

Digital Services Taxes, Tariffs and Subsidies: A New Perspective to an Old Debate

The Two-Act Dilemma Australia’s income tax system has a long-standing quirk: the fact that its core rules are split across two separate laws – the… Read More ›

Unfinished Business? Assessing and Addressing the Burden of the Split Tax Code in Australia

The Treasurer’s Budget Speech on 12 May highlighted a range of initiatives under the heading, “More homes and a fair go for first home buyers”.… Read More ›

Budget Forum 2026: To reduce housing stress, rent assistance needs to be increased

Law and policy current as at 27 May 2026. Introduction The 2026–27 Federal Budget has unsettled estate planning because it places two structural tax reforms… Read More ›

Budget Forum 2026: Testamentary Trusts after the 2026-27 Budget: Estate Planning, Tax Reform and the “Death Tax” Debate

The Persephone Network Budget Response This year’s budget is a promising start to pursuing intergenerational equity, but it is just that: a start. The Treasurer’s… Read More ›

Budget Forum 2026: The Persephone Network Budget Response

Gavin A Wood, Emeritus Professor, Centre for Urban Research, RMIT University Susan J Smith, Hon Emerita University Professor of Social and Economic Geography, and Life… Read More ›

Budget Forum 2026: Feebates: Tax Reform to Raise Funds for a Fairer and More Efficient Housing Future

Introduction The proposed $1000 “instant” tax deduction seems to be a win for many Australian taxpayers as they will get a deduction without spending a… Read More ›

Budget Forum 2026: What’s hiding within the proposed $1000 instant tax deduction?

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