Often, when we think about the crypto economy, we think about Bitcoin. However, blockchain technology is not merely limited to cryptocurrencies. Non-fungible tokens (NFTs) offer… Read More ›

Taxing Non-Fungible Tokens

The Austaxpolicy editorial board thanks all our contributors and readers for your support throughout the year. We wish you a joyful and relaxing Christmas and… Read More ›

Happy Holidays from Austaxpolicy

As Australia’s population ages, the sustainability and fairness of the age pension system are increasingly important. Our research uses a statistical model to forecast demographic… Read More ›

Is Australian Age Pension Sustainable and Fair? Evidence From Forecasting

Redistribution, a core objective of public policy, often relies on progressive taxation. In representative democracies, policies should reflect citizens’ preferences, including those shaped by gender.… Read More ›

How Does Gender Equality Shape Redistribution?

New Zealand has traditionally imported capital and relied on foreigners for critical services such as insurance and international shipping, while only exporting primary products in… Read More ›

Naivety, Recalcitrance, and Compromise: A Brief History of New Zealand’s Double Taxation Agreements

At nearly 500 pages, Rick Morton’s Mean Streak provides a detailed account of the development and collapse of the robodebt scheme, which started in 2014… Read More ›

‘The Social Engineering of Shame’: Rick Morton’s Mean Streak Exposes the Populism Behind the Unlawful Robodebt Scheme

In a recent journal article, we explore both the policy underlying the capital gains tax (CGT) main residence exemption and the legislative provisions introduced to… Read More ›

CGT Exemption on Family Home: Firm Foundations or Uncertain Footings?

What stops Australian small and medium enterprises (SMEs) from business structuring? Prior research has revealed advisors’ perceptions that most SMEs had not adopted an appropriate… Read More ›

Inhibitors for Business Structuring for Australian Small and Medium Enterprises

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