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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 ›

Beyond Robodebt: Could Universal Basic Income Restore Trust for Australian Women?

Australia’s social security system has long been characterised by suspicion, surveillance, and punishment, though it reached a low watermark during the devastating Robodebt scandal. In… Read More ›

Striking a Balance: The Interplay of Finality and Fairness in Tax Refunds in Taiwan and Australia

Effective tax administration rests on two pillars: finality and fairness. Finality ensures that once a tax dispute is resolved, it stays resolved. Fairness guarantees that… Read More ›

Reflections on Tax Practitioners Board’s Investigations and Sanctions

This article brings to light our recent examination published in the Australian Tax Review of the Tax Practitioners Board’s (TPB) investigations and sanctions found within… Read More ›