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The Impact of Tax Indexation on the Budget and People: Part 2

In Part 1, I examined the fiscal cost of indexing Australia’s personal income tax thresholds to inflation. In Part 2, I discuss its distributional impact.… Read More ›

Tax Concessions for Super Do Not Need a Major Rethink

Chris Murphy’s article in The Conversation on June 3 calling for a rethink of superannuation tax arrangements misrepresents Ken Henry’s review recommendations for taxing super… Read More ›

Tax Concessions on Super Need a Rethink

The federal government has proposed an additional tax of 15% on the earnings made on super balances of over A$3 million, the so-called Division 296… Read More ›

More Choice for Women? The Howard Government’s Tax and Transfer Reforms

When former Prime Minister John Howard introduced A New Tax System, around the introduction of a flagship goods and services tax (GST) in 2000, he… Read More ›

Despite Concessions, Superannuation Is Heavily Taxed

The belief that superannuation is generally lightly taxed, even subsidised, is widely held not only in official policymaking circles, but also amongst independent economists and… Read More ›