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Updating the Tax Agents Services Act 2009

The Tax Agents Services Act 2009 (TASA), administered by the Tax Practitioners Board (TPB), has governed the operation of tax agents for more than a… Read More ›

US Health Insurance: Are There Better Ways to Insure Americans?

Health risk is difficult to insure via private insurance markets. Information asymmetries between buyers and sellers of private insurance plans cause adverse selection and moral… Read More ›

What Happened When We Gave Unemployed Australians Early Access to Their Super?

One of the most well-established practical observations in economics is that when we give an unemployed person a payment, it tends to delay their return… Read More ›

CEO Sports Hobby and Firms’ Tax Aggressiveness

We examine the relation between the riskiness of chief executive officers’ (CEOs’) sports hobby and firms’ aggressiveness in tax planning. We expect that individuals develop… Read More ›

Business Fleets and Electric Vehicles: Taxation Changes to Support Home Charging From the Grid and Affordability

The report “Business Fleets and EVs: Taxation Changes to support home charging from the grid” released by the Reliable Affordable Clean Energy Centre (RACE for… Read More ›