The roll-out of Universal Credit in the UK continues, and continues to uncover new challenges and problems. The recovery of overpayments – and especially overpayments… Read More ›

Timing It Wrong, Part Two: Universal Credit Inherits Overpayments from Tax Credits

Tax theorists recognise two problems with a conventional capital income tax. One is that it creates a higher effective tax rate on saved income, and… Read More ›

Issues with Capital Income Taxation and the Z-Tax Solution

Attracting inbound foreign direct investment (FDI) by multinational corporations has long been an important objective of many governments in developing and transition economies. In view… Read More ›

Tax Sparing Agreements and Foreign Direct Investment in Developing Countries

At the heart of the debate over higher compulsory superannuation sit big trade-offs that are too rarely acknowledged. Boosting retirement incomes inevitably comes at a… Read More ›

On Any View, the Case for Higher Compulsory Super Hasn’t Been Made

There is a case for not proceeding with, or at least further deferring, the legislated increase in employers’ compulsory superannuation contributions, the Superannuation Guarantee, from… Read More ›

Grattan Institute Attacks the Wrong Target – Pension Assets Test Is the Problem

Professor Podger’s main criticism of my paper with Iskhakov is that the income and asset taper rates that we assume in our model are far… Read More ›

Modelling the Age Pension Taper: Reply to Andrew Podger

Modernising VAT/GST systems to reduce the compliance burden for all could benefit tax administrators, businesses and society at large, suggests new research conducted by UNSW… Read More ›

How Hard Is It for Businesses to Comply with VAT/GST Obligations Around the World?

Since parliament has resumed three Liberal members – Dean Smith, Russell Broadbent and Andrew Wallace – have joined a group of Nationals calling for an… Read More ›

Are Most People on the Newstart Unemployment Benefit for a Short or Long Time?

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