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Decolonization, Legitimacy and Fiscal Capacity: Event Study Evidence from Africa

A vast literature across the social sciences and humanities studies the impact of historical colonial rule. However, less scholarly attention has been devoted to the… Read More ›

Digital Services Taxes, Tariffs and Subsidies: A New Perspective to an Old Debate

A digital services tax (DST) is not an income tax and, as we argue in our article “Digital Services Taxes, Tariffs and Subsidies”, therefore analysing… Read More ›

Unfinished Business? Assessing and Addressing the Burden of the Split Tax Code in Australia

The Two-Act Dilemma Australia’s income tax system has a long-standing quirk: the fact that its core rules are split across two separate laws – the… Read More ›

Budget Forum 2026: To reduce housing stress, rent assistance needs to be increased

The Treasurer’s Budget Speech on 12 May highlighted a range of initiatives under the heading, “More homes and a fair go for first home buyers”.… Read More ›

Budget Forum 2026: Testamentary Trusts after the 2026-27 Budget: Estate Planning, Tax Reform and the “Death Tax” Debate

Law and policy current as at 27 May 2026. Introduction The 2026–27 Federal Budget has unsettled estate planning because it places two structural tax reforms… Read More ›