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Is There an Unusual Entitlement to Home Occupancy Expenses During the COVID-19 Era?

As we begin to embrace the new normal following the last two years of government-mandated stay-at-home directives, office closures and increasing digital and flexible modes… Read More ›

Why the Stage Three Tax Cuts Should Be Replaced

In an era when big-bang tax reform is off the table, a coherent set of smaller reforms can contribute to budget repair while shoring up… Read More ›

Rethinking the Welfare-Work Nexus in Light of Australia’s COVID-19 Response

Prior to the pandemic, the Australian Government’s policy approach to unemployment was to keep people attached to the labour market. The focus was on changing… Read More ›

Coupling Economic Growth With Emissions Reductions in the US and UK

On 25 July 2022, Sir Keir Starmer, leader of the Labour Party Opposition in the United Kingdom gave a speech setting out his party’s plan… Read More ›

Why Changing Corporate Income Taxation Will Have a Limited Effect on Aggregate Business Investment

Changes to corporate income tax will alter the incentives and rewards for less than a third of aggregate business investment in Australia as there are… Read More ›