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Super for Housing or the Government as a Co-owner: How Liberal and Labor Home-Buyer Schemes Compare

At their first televised debate four weeks ago, Scott Morrison and Anthony Albanese were asked by an audience member how each would help his kids… Read More ›

If Governments Were Really Concerned About Tax and the Cost of Living They Would Cut the Cost of Childcare

Amid the talk about tax changes set to cut the middle-income rate to 30%, a shortage of workers and incomes not keeping up with the… Read More ›

[Budget Forum 2022] Why Not Repeal the Petroleum Resource Rent Tax and Levy a Royalty for Offshore Gas?

In April 2022, the Greens launched the final component of their ‘Tycoon Tax‘ policy, which concerns the petroleum resource rent tax (PRRT). It is part… Read More ›

Does Corporate Tax Avoidance Enhance Managerial Empire Building?

There has been some debate as to whether managers with ambitions of empire building have incentives to invest excessively in corporate assets to grow their… Read More ›

[Budget Forum 2022] Taxpayer Distortion With Respect to Gender and Age

Using the Australian Taxation Office’s (ATO) 1% and 2% individual taxpayer data for the period 2003-04 to 2018-19 income years, we reconfirm that, even before… Read More ›