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Redesigning the Charitable Exemption from Duty in New South Wales

In my September 2023 Australian Tax Forum article, ‘Redesigning the Charitable Exemption from Duty in New South Wales’, I argued that the New South Wales… Read More ›

Why Australia Needs Broad-Based Social Protection Policies to Reduce Food Insecurity

Food insecurity exists when people do not have “physical, social and economic access to sufficient, safe and nutritious food that meets their dietary needs and… Read More ›

Budget Forum 2024: Personal Income Tax Cuts and Fiscal Policy

While the budget did not announce any much-needed tax reform, it does have two noteworthy aspects from a medium-term perspective. First, it introduces the re-designed… Read More ›

Corporate Tax Reform: What Did Minister Ed Husic Say, and What Might Actually Work?

When politicians talk about business tax reform, and talk about using it to stimulate investment, they are usually referring to one of (or a mix… Read More ›

Budget Forum 2024: Universalism by Design? Unpacking the Politics of Inflation

This year’s federal budget did something most commentators didn’t expect. A Labor government chose to address cost of living pressures through a universal payment –… Read More ›