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From Basic Income to Poor Law and Back Again: Part 1

This four-part series explores the genesis of the idea of a ‘basic income’, how this evolved into a more broadly-based strategy for social improvement, the… Read More ›

Rethinking Finance: Why Australia Needs a New Portfolio Approach

Forty-one years ago this week the decision was taken to split the Department of Finance from the existing Treasury. Then-Prime Minister Malcolm Fraser and his… Read More ›

An Assessment of the Code of Professional Conduct under the Tax Agents Services Act 2009 – Six Years On

A significant body of research has developed over the years concerning the factors that influence and impact taxpayer compliance. In particular, a number of recent… Read More ›

Evaluating BEPS

Following the financial crisis and ensuing austerity, politicians discovered the problem of tax avoidance. On the corporate tax avoidance front, the OECD and G20 launched… Read More ›

CAPITA – Treasury’s Microsimulation Model of Personal Income Tax and Transfer System

The Treasury recently released CAPITA, a model of Australia’s personal income tax and transfer system. CAPITA is a key tool used by government to analyse… Read More ›