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State Income Tax: Genius of Foolishness

Originally published in the Huffington Post 31 March. Initial reaction to Turnbull’s proposal to allow some form of State income tax has ranged from it being… Read More ›

Tax Thought Bubbles: No Real Reform

Published by Southern Highlands News, Friday 1 February. I guess that it’s not meant as an April Fools joke but, apparently, apart from giving another… Read More ›

Global Low in Oil Prices: Implications for Australia and Malaysia

In 2016 we are seeing a continuation of low oil prices worldwide, which is negatively affecting the petroleum industry, but good news for other industry… Read More ›

The Income Tax at 100 Years: Is it time to scrap the CGT discount?

A comprehensive regime for taxing capital gains has been a feature of Australia’s personal taxation system for over 30 years.  The rationale for the inclusion… Read More ›

Implementing a Conditional Welfare State: The Experience of Brazil and Argentina

In Brazil and Argentina, as in Australia, public welfare goods and payments have become increasingly targeted. They also increasingly have conditions attached. The ‘targeted’ welfare… Read More ›