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Behavioural Insights on the Tax Compliance of Small and Medium Enterprises

Far from being rational actors, able to make decisions in their own best interests, research is increasingly demonstrating that people exhibit predictable biases that make… Read More ›

Nationalisation, State Equity Participation and Resource Rent Taxation in the Extractive Industry

Papua New Guinea is a resource rich nation, with significant reserves of gas, copper, gold and zinc. Understandably, there is a desire to generate tax… Read More ›

Tax White Paper: Our Pension is Too Mean, Our Super Tax Concessions Too Generous

A more generous pension could be easily offset by reining in super tax concessions and adding the family home to the asset mix. Why are… Read More ›

When the Rich Get Richer They Pay Little Tax on the Gains

Should we tax the capital income people receive from their investments or property? This may seem a strange question – don’t we already? But the… Read More ›

Income Tax at 100 years: The Income Tax Threshold and the Minimum Wage

I was recently asked by the media for my view on the proposal by the Federal Member for Wannon Dan Tehan to increase the income… Read More ›