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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 ›

Refining Welfare Policy for Financial Stress

Financial stress is a persistent challenge for many Australian households. It is also a growing problem following the onset of the COVID-19 pandemic. Around one… Read More ›

Small Business Restructure Roll-Over: In Need of Its Own Restructure?

The choice of business structure is a difficult decision for small businesses, especially if they do not seek full professional advice. Even if professional advice… Read More ›

An Evaluation of the Proposed Changes to the Individual Tax Residency Rules – Impact on Australian Expatriates

In the 2021-22 Federal Budget, the Government announced that the current individual tax residency rules will be replaced with new tests, based on the recommendations… Read More ›