While economists are renown for never agreeing, almost all do agree that stamp duty on property transfers is bad tax. Similarly, it is widely accepted… Read More ›

Stamp Duty Reform: How to Thread the Needle Between Economic and Political Objectives

More than 170 countries now have a goods and services tax (GST) or value-added tax (VAT), and the tax accounts for approximately one fifth of… Read More ›

Shifting from Prepaid to Periodic GST on the Consumption of Residential Premises

In a recent decision in Vanderstock v Victoria, the High Court by majority found that a Victorian levy on the use of zero and low-emission… Read More ›

High Court Holds State Consumption Taxes Constitutionally Invalid

The taxation of capital gains of individual taxpayers continues to be an area of Australian tax law that is of policy interest and a candidate… Read More ›

The 50% CGT Discount: A Cluster Analysis of Individual Taxpayers With Capital Gains

Australia provides tax concessions to an extremely broad range of entities beyond the notion of ‘charity’. This includes agricultural entities, professional sport bodies, public universities,… Read More ›

Is the Tax Regime for Charities and Not-For-Profit Entities “Fit for Purpose”?

In the world of philanthropy and non-profit organisations, the availability of long-term, reliable data is rare and valuable. For over two decades, the Australian Centre… Read More ›

Taking a Closer Look at Australian Individual Giving Trends

This blog captures some of the ideas from my research published in the Australian Tax Review: Is Unpaid Tax the Canary in the Coalmine? In… Read More ›

Is Unpaid Tax the Canary in the Coalmine?

All Australian mainland states and territories, except the Northern Territory, levy additional taxes on the ownership of Australian real property by non-citizens who are not… Read More ›

‘Fair(ness) Go(ne)’? Foreigner Surcharge Taxes and Tax Non-Discrimination

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