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Election 2016: Tax Policies of the Major Parties Part I

This Election Brief summarises the key tax policies, costings and revenue estimates of the incumbent Liberal-National Coalition (LNP) Government, the Australian Labor Party (ALP), and… Read More ›

Fiscal Austerity: Tough Choices for Australia’s Future

Recent unfavourable economic conditions have put the Australian government in a tough fiscal situation with increasing budget deficits and growing government debt. The Australian government… Read More ›

Malice or Misunderstanding? Government’s Carbon Price Under-Compensation

The original version of this note was posted on David’s blog at on 13 May 2016 Carbon price compensation was introduced in a range of… Read More ›

Income Tax at 100 Years: A Little History

In 2015, Australia’s Commonwealth income tax reached its first century. The Income Tax Assessment Act No. 34 of 1915 and accompanying Income Tax Act No.… Read More ›

Reducing Greenhouse Gas Emissions and the Budget

A carbon tax on a broad base of combustion of fossil fuels together with recycling some of the revenue windfall to low income households would… Read More ›