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Is Australia’s GST Achieving Its Revenue Capacity?

The revenue performance of any tax, including broad-based consumption taxes such as the Goods and Services Tax (GST), is limited by the environment within which… Read More ›

Are Tax Cuts Just Not Cutting It? Improving the Efficiency of the Corporate Tax System

“Relative to other similar size OECD countries, Australia’s company income tax rate is high … Australia should respond to these developments by reducing the company… Read More ›

Why Social Policy Counts

Peter Fisher, Treasury under-secretary in George W. Bush’s administration, once memorably described the US government as “a gigantic insurance company (with a sideline business in national defense… Read More ›

It’s Not Just Newstart. Single Parents Are $271 per Fortnight Worse Off. Labor Needs an Overarching Welfare Review

Thirty years after Prime Minister Bob Hawke famously promised that by 1990 no Australian child would live in poverty, Bill Shorten has promised that, if… Read More ›

A Dual Income Tax System for Australian Small Business: Will It Achieve Greater Tax Neutrality?

In Australia, it appears that every newly elected government grapples with how best to tax small businesses. The small business sector is often seen as… Read More ›