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Can Australian Treasury Regain Its Economic Policy Influence?

Treasury is one of Australia’s great enduring institutions, having survived, largely intact, since Federation. For most of its history, Treasury has provided governments with rigorous,… Read More ›

Improving Cash Flow Corporate Taxation and the Z-Tax Approach

Cash flow corporate taxation (CFCT) has the potential to reduce the economic efficiency costs of the corporation tax, as Murphy (2018) has shown. This is… Read More ›

Consumption Taxation in Rawls’ Theory of Justice

The question of whether income or consumption is a more appropriate tax base has a long and venerable history. Thomas Hobbes, Adam Smith, Alexander Hamilton,… Read More ›

Profit Shifting: Problems and Some Policy Options

Multinational corporations employ complex product supply chains and intra-industry trade of differentiated outputs and inputs across many countries. Also, statutory corporate income tax rates vary… Read More ›

Economic Incentives, Home Production and Gender Identity Norms

Gender identity norms such as the male bread-winner model are possible drivers of persistent gender inequalities in the labour market. However, the extent to which… Read More ›