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From Basic Income to Poor Law and Back Again – Part 3: Renewing the Social Minimum

In Part 1 of this series on Basic Income, we travelled back in time to England on the eve of the industrial revolution in search… Read More ›

If Politicians Can’t Reform Tax System, We Need an Authority That Can

I fear I will not live long enough to see genuine, broad-based tax reform in this country.  We have had a number of exhaustive tax… Read More ›

The Integrity of the Tax System after BEPS: A Shared Responsibility

International tax law has become a hotly disputed topic in recent years. There is public outcry over the aggressive tax planning practices of multinational enterprises,… Read More ›

Evaluating Australian Environmental Taxes through Behavioural Economics: A Case Study of the Sydney Harbour Bridge Charge

In November 2017, the latest Climate Change Performance Index was released. The Index’s annual review of climate change policies in 60 countries confirmed that, in… Read More ›

The Links Between Tariff Protection and Wage Protection in the Early Federation

In the first decade after Federation in 1901, the Australian Parliament passed legislation that determined the main features of our economic and social policies for… Read More ›