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

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 ›

Issues with Capital Income Taxation and the Z-Tax Solution

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 ›

Tax Sparing Agreements and Foreign Direct Investment in Developing Countries

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 ›

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

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 ›

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

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 ›

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