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Business Structure Selection: A Mixed Methods Approach

Robust research design should, at its core, seek to ensure the validity and integrity of its findings. However, this can be extremely challenging to achieve… Read More ›

Political Donations and Tax Deductions

We recently published an article exploring different approaches to political donations and tax deductions. Specifically, we compare the approaches of Australia and Aotearoa New Zealand,… Read More ›

The Application of Capital Gains Tax to Partnership Assets: Challenges and Reform

The legislation which applies Australia’s capital gains tax (CGT) regime to partnership assets is unusual in its design. Importantly, it diverges from the general law,… Read More ›

425 Thousand More People on Welfare? Fact-Checking the Institute for Public Affairs

In April this year, the Institute for Public Affairs (IPA) published a research note on “The Growth and Distribution of Welfare in Australia”, claiming: Approximately… Read More ›

425 Thousand More People on Welfare? Fact-Checking the Institute for Public Affairs: Part 2

Link to Part 1 Double-counting Disability Support Pensioners Most importantly, the approach taken in the IPA research note involves a very significant level of double-counting.… Read More ›