As the engines of economic growth slow in Australia, there is a need for innovative policy changes to both raise economic growth but also to… Read More ›

Good Policy Needs Good Data. So Why Is It Locked Up?

Many social security systems across the world link pension benefits to earnings. The rules vary significantly across countries and pension schemes, ranging from purely unfunded… Read More ›

Means-Testing and Temptation: How Self-Control Affects the Welfare Effects of Various Social Security Arrangements

Recently, efforts to reform Indonesia’s taxation system have been underway. Several proposals have been made internally in the Government and one of them recommends a… Read More ›

Do Tax Structures Affect Indonesia’s Economic Growth?

Rarely, if ever, has it been shown anywhere that corporate income or related taxes are either fully priced or close to fully priced based entirely… Read More ›

Investment, the Corporate Tax Rate, and the Pricing of Franking Credits

There are a large number of trusts, particularly discretionary trusts, in Australia. This was highlighted in one of the Australian Labour Party’s (ALP) tax reform… Read More ›

Why We Use Private Trusts in Australia: The Income Tax Dimension Explained

We live in strange economic times. Over the last few years, Australian business profits have boomed just as economic growth has trended down to ‘ultra-low’… Read More ›

The Great Fiscal Shift: Inequality, Upwards Redistribution and the Politics of Surplus Since Howard

Do people cheat because they can get away with it or because they feel that the rules are unfair? My recent paper examines this question… Read More ›

Cheating the Government: Does Taxpayer Perception Matter?

Mounting criticism of national and multinational corporate tax avoidance has seen the introduction of a raft of new disclosure requirements in recent years. These include… Read More ›

Is Tax Transparency Always a Good Thing?

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