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Extending the Scope of Australian Tax Expenditure Reporting

In general life, we commonly say “don’t judge a book by its cover”. In doing so, we are acknowledging that the form of something will… Read More ›

Declining Tax Progressivity: Are We Becoming More Sensitive to Changes in Income Tax Rates?

Top personal income tax rates have been falling over the last few decades in many countries, spanning different regions and income levels (Figure 1).  Figure… Read More ›

A Dual Income Tax System for Australian Small Business: What Do the Experts Think?

Small businesses are a critical part of the Australian economy, and over the years, a number of tax reforms have been implemented to try to… Read More ›

Don’t Believe What They Say About Inequality. Some of Us Are Worse Off

Without measures to stop it, many of us will fall further behind. If you were going to reduce a 150-page Productivity Commission examination of trends… Read More ›

Do Investment Tax Breaks Increase Investment? New Study of GFC Data Shows Substantial Investment Growth

As part of its stimulus response to the global financial crisis (GFC), the Australian Government introduced an investment tax break. This policy allowed businesses undertaking… Read More ›