Articles

Please follow & like us :)

Dividend Imputation and Corporate Tax Avoidance: The Unintended Consequences and Policy Implications

Taxation is an issue that galvanises Australian public and political opinion. Public debate has recently included persistent claims across a spectrum of commentators that some… Read More ›

What is Superannuation?

What is superannuation? What is its purpose? Survey a group of people on these questions and you’re likely to get as many answers as there… Read More ›

Effective Marginal and Average Tax Rates: An Italian Case Study

The Italian tax-benefit system, as many others, generates a number of marginal rates—the statutory tax rates and the implicit tax rates, determined by tax deductions… Read More ›

Why Do Australians Participate (Or Not Participate) in Voluntary Savings in Superannuation?

Changes to superannuation guarantee have yet again been included in the 2018 Federal Budget. Since the introduction of the superannuation guarantee over a quarter of… Read More ›

Political Resource Curse: What Does Natural Resource Dependence Do to Public Revenue?

Conventional wisdom has it that countries reliant on natural resource exports are particularly vulnerable to external shocks. Their economies usually depend on a small range… Read More ›