Amalgamation is a popular tool for local government sector reform. Amalgamation of councils is employed frequently by Australian State governments seeking to increase council efficiency,… Read More ›

Do Local Government Mergers Reduce Government Expenditure? Evidence from New South Wales

As election day approaches, dividend imputation is back in the news and the hot takes are running hot. Commentators are branding the system a “tax… Read More ›

Nothing Wrong With Refundable Franking Credits—Every Shareholder Has Paid Tax, It’s Just That Their Company Did It for Them

Perhaps the most woefully misunderstood economic issue of the election campaign has been negative gearing. I’ve been baffled by the number of times I’ve read… Read More ›

Negative Gearing isn’t a Rort—It’s an Essential Part of an Efficient Tax System

Economists have known for a while that increasing globalisation leads to substantial but unequal gains and creates winners and losers. This rising inequality could be… Read More ›

Globalisation-Induced Tax Changes

Tax incentives have contributed enormously to the rise of China’s economy. Although they have experienced fluctuations since the “reform and opening‑up” policy in 1978, with… Read More ›

Why Does China Have a State-Oriented Attitude Towards Tax Incentives?

In the field of tax, hard truths are playing out in this year’s election. The first is that special concessions that privilege older, wealthier voters… Read More ›

The Newest Election Faultline Isn’t Left Versus Right, It’s Young Versus Old – and It’s Hardening

This post is the final in a three-part series, which began with my analysis of the Government’s plan to flatten the tax schedule and continued… Read More ›

[Budget Forum 2019] The Instant Asset Write-off Will Lift Investment—but Is That What We Want?

Australia’s student loan scheme, originally called the Higher Education Contribution Scheme (HECS), was introduced in 1989. This innovation, now known as the Higher Education Loan… Read More ›

HECS and the Rise of the Investment State

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