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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 ›

Reforming the GST on Food in Australia – Part 1: Costs and Benefits

Australia experienced a strong increase in public debt levels after the 2008-09 Global Financial Crisis. Due to the limited scope for public spending cuts, it… Read More ›