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The Effects of COVID-19 and JobKeeper on Productivity-Enhancing Reallocation in Australia

As COVID-19 rapidly emerged through early 2020, Australia introduced a job retention scheme – JobKeeper. Amongst other aims, the program was intended to maintain the… Read More ›

Cashing in or Losing Out? The Economic Cost of Taxing International Students

In July 2023, a proposal to tax international students as a revenue-raising tool briefly surfaced but was quietly shelved. Since then, political parties have turned… Read More ›

How Effective Is Tax Cut in Australia?

Tax cuts are a perennial feature of Australia’s fiscal policy conversation—frequently framed as tools to stimulate growth, boost private investment, and ease cost-of-living pressures. Yet,… Read More ›

Challenges for a Larger GST Tax Base

The current goods and services tax (GST) tax base covers about two-thirds of private consumption expenditure. Exempt from the GST are basic food, water, sewage… Read More ›

Why Strengthening Social Norms Is Key to Improving Tax Compliance in Indonesia

Taxation is the backbone of any nation’s development, and for a developing country like Indonesia, with its growing economy and ambitious social goals, mobilising domestic… Read More ›