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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 ›

Australia’s Unjust, Unproductive and Unsustainable Intergenerational Tax and Transfer System

Australians are retiring with unprecedented levels of wealth. This wealth, primarily held in housing, superannuation and investment properties, allows retirees to draw incomes to support… Read More ›

Fiscal Policy at a Crossroads: When Tariffs, Debt, and Social Welfare Collide

As governments worldwide grapple with mounting fiscal pressures, we find ourselves at a critical juncture where policy choices have profound implications for social welfare and… Read More ›