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Means Testing Social Security: Income Versus Wealth

The U.S. Social Security System is a defined benefit retirement system that uses a progressive formula to calculate own benefits based on past indexed covered… Read More ›

Assessing Parliamentary Budget Offices in Subnational Jurisdictions

There is an emerging trend around the world for Parliamentary Budget Offices (PBOs) to be established at the subnational level. The Financial Accountability Office (FAO)… Read More ›

Tax Dispute Systems Design in the Context of the Australian Taxation Office’s Reinvention Program

Since 2013 the Australian Taxation Office (ATO) has embarked on a transformation project, Reinventing the ATO, in which it aims to transform how it goes… Read More ›

Reforming the GST on Food in Australia – Part 2: Build Your Own Tax Reform

In Part 1, we presented empirical results on the costs and benefits associated with reforming the GST on food. Part 2 of our reform discussion… Read More ›

Tobacco and Alcohol: A Taxing Double Standard

The Commonwealth Government levies specific taxes on tobacco products and alcoholic beverages because their consumption and abuse causes social harm. Often termed ‘sin’ taxes, they… Read More ›