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International Trade and Tax Performance: Why De-Globalisation Threatens Fiscal Capacity?

For much of the post-war era, globalisation was viewed as an unstoppable force. Expanding international trade contributed to economic growth, lifted millions out of poverty,… Read More ›

The Productivity Commission’s Cash Flow Tax Is Headed for a Dead End

If something sounds too good to be true, it usually is. Such is the case with the Productivity Commission’s proposed new cash flow tax for… Read More ›

From Scorecards to Social Contracts: Rethinking Indonesia’s Tax Strategy

Every nation relies on tax revenue to fund schools, hospitals, roads, and other public services. With its ambitious social and economic goals, collecting enough revenue… Read More ›

When a Baby Arrives: How Taxes and Transfers Shape the Child Penalty in Australia

The arrival of a child changes everything. For many families, it means sleepless nights, new routines, and the joy of watching a tiny person grow.… Read More ›

Modelling Reform Packages for Property, Corporate and Household Taxes

At the 2025 Economic Reform Roundtable, the federal treasurer committed to “a better tax system”. In that spirit, my recent paper models reform packages for… Read More ›