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A ‘Fresh Approach to Universal Credit’ – Are There Lessons from Australia?

The introduction of Universal Credit has been described as one of the most important social security policy changes in the UK since the Beveridge Report more than… Read More ›

[Budget Forum 2019] Refundable Franking Credits: Why Reform Is Needed (and Why It Should Be Targeted) – Part 1

One aspect of the tax policies which the Australian Labor Party (ALP) is taking to the 2019 Federal Election and which Labor Leader Bill Shorten… Read More ›

[Budget Forum 2019] Refundable Franking Credits: Why Reform Is Needed (and Why It Should Be Targeted) – Part 2

Proponents of the Australian Labor Party (ALP) policy assert that the original purpose of dividend imputation was only ever to remove the double taxation of… Read More ›

[Budget Forum 2019] “All Without Increasing Taxes”? A Closer Look at Treasurer Frydenberg’s Refrain Repeated Eight Times in His Budget Speech

While the phrase “lower taxes” was repeated half a dozen times in Treasurer Josh Frydenberg’s 2019 Budget Speech, the gold medal for most repeated phrase… Read More ›

[Budget Forum 2019] Tax Offsets and Equity in the Scheme for Taxing Resident Individuals

In 2018, the Government introduced a new Low and Middle Income Tax Offset (LMITO), which applies in addition to the Low Income Tax Offset (LITO).… Read More ›