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[Budget Forum 2019] “All Without Increasing Taxes”? A Closer Look at Treasurer Frydenberg’s Refrain Repeated Eight Times in His Budget Speech

While the phrase “lower taxes” was repeated half a dozen times in Treasurer Josh Frydenberg’s 2019 Budget Speech, the gold medal for most repeated phrase… Read More ›

[Budget Forum 2019] Tax Offsets and Equity in the Scheme for Taxing Resident Individuals

In 2018, the Government enacted a new Low and Middle Income Tax Offset (LMITO), which applies in addition to the Low Income Tax Offset (LITO).… Read More ›

[Budget Forum 2019] Forecasts and Deviations – the Challenge of Accountable Budget Forecasting

In his maiden Budget, Treasurer Josh Frydenberg announced that the Australian Budget is ‘back in the black’ for the first time in over a decade,… Read More ›

[Budget Forum 2019] Targeted Tax Relief Makes the Tax System Fairer but the Economy Poorer

The Government has fired the starting gun on the election campaign, so it’s worth taking a closer look at some of the budget promises that… Read More ›

What Will the Coalition Be Remembered for on Tax? Tinkering, Blunders and Lost Opportunities

Politicians often invoke the word “reform” to convey the significance, or gravitas, of a particular policy change they are proposing. However, the tax policies implemented… Read More ›

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