The Coalition’s Super Home Buyer Scheme is slated to enable first homebuyers to use 40% of their super balance, up to a maximum of $50,000… Read More ›

Harnessing Super for Dream Homes With Not So Dreamy Super Balances

At their first televised debate four weeks ago, Scott Morrison and Anthony Albanese were asked by an audience member how each would help his kids… Read More ›

Super for Housing or the Government as a Co-owner: How Liberal and Labor Home-Buyer Schemes Compare

Amid the talk about tax changes set to cut the middle-income rate to 30%, a shortage of workers and incomes not keeping up with the… Read More ›

If Governments Were Really Concerned About Tax and the Cost of Living They Would Cut the Cost of Childcare

In April 2022, the Greens launched the final component of their ‘Tycoon Tax‘ policy, which concerns the petroleum resource rent tax (PRRT). It is part… Read More ›

[Budget Forum 2022] Why Not Repeal the Petroleum Resource Rent Tax and Levy a Royalty for Offshore Gas?

There has been some debate as to whether managers with ambitions of empire building have incentives to invest excessively in corporate assets to grow their… Read More ›

Does Corporate Tax Avoidance Enhance Managerial Empire Building?

Using the Australian Taxation Office’s (ATO) 1% and 2% individual taxpayer data for the period 2003-04 to 2018-19 income years, we reconfirm that, even before… Read More ›

[Budget Forum 2022] Taxpayer Distortion With Respect to Gender and Age

So low is Australia’s unemployment rate, the official count says there are now just 580,300 people unemployed – the least since 2009, when Australia’s population… Read More ›

How Can More People Be on Unemployment Benefits Than Before COVID, With Fewer Unemployed Australians?

In Budget 2022-23, the Government announced it would provide $652.6 million to the Australian Taxation Office (ATO) over two years to extend the operation of… Read More ›

[Budget Forum 2022] Trusts and Tax Avoidance – Extension of Funding for ATO Taskforce

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