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Globalisation-Induced Tax Changes

Economists have known for a while that increasing globalisation leads to substantial but unequal gains and creates winners and losers. This rising inequality could be… Read More ›

Why Does China Have a State-Oriented Attitude Towards Tax Incentives?

Tax incentives have contributed enormously to the rise of China’s economy. Although they have experienced fluctuations since the “reform and opening‑up” policy in 1978, with… Read More ›

The Newest Election Faultline Isn’t Left Versus Right, It’s Young Versus Old – and It’s Hardening

In the field of tax, hard truths are playing out in this year’s election. The first is that special concessions that privilege older, wealthier voters… Read More ›

[Budget Forum 2019] The Instant Asset Write-off Will Lift Investment—but Is That What We Want?

This post is the final in a three-part series, which began with my analysis of the Government’s plan to flatten the tax schedule and continued… Read More ›

HECS and the Rise of the Investment State

Australia’s student loan scheme, originally called the Higher Education Contribution Scheme (HECS), was introduced in 1989. This innovation, now known as the Higher Education Loan… Read More ›