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Should We Tax Legal (but Harmful) Pleasures?

It used to be common knowledge that a spoonful of sugar helps the medicine go down – but times change. Once lyricised as an accessory… Read More ›

Measuring Inequality of Opportunities

There is little agreement about whether inequality in Australia has increased or declined in recent years. Some experts argue that the level of inequality in… Read More ›

Budget Forum 2018: Superannuation and Pension Changes in the Budget 2018-19

The retirement income changes contained in the 2018-19 Budget continue the recent pattern of light touch measures that steer clear of structural reform. The 2016-17… Read More ›

Budget Forum 2018: This is not a Genuine or Equitable Way to Simplify the Personal Income Tax System

Scott Morrison has made much of his proposed tax changes, claiming that in the short term they will benefit low and middle income earners, and… Read More ›

Budget Forum 2018: A Missed Opportunity for Enhancing Australia’s Budget Transparency on Distributional Information

The Budget 2018-19 has failed again to include more distributional information, which would provide clarity on what the impacts are for different individuals and households.… Read More ›