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Discretionary Trusts: How and Why the Income Tax Rules are Grossly Unfair

The popular view is that the discretionary trust (often called a family trust) is essentially an income tax minimisation vehicle that causes large losses to… Read More ›

It’s Time to End Western Australia’s $4 Billion-Per-Year GST Bonus

The Morrison government’s decision to give a special deal to Western Australia for the distribution of the income from the goods and service tax is… Read More ›

Is New Zealand on a ‘Slippery Slope’ With Tax Policy?

According to the “slippery slope” framework, tax compliance, and for that matter, tax policy development, is best facilitated by an approach that is founded on… Read More ›

Budget Forum 2023: The Costly and Unfair Stage 3 Tax Cuts Will Undermine the Progressive Income Tax and Worsen Inequality

Australia is one of the world’s richest countries but our government taxes and spends far less than most other OECD members. For decades, the richest… Read More ›

Budget Forum 2023: Inflation Forecast, Fiscal Policy and Personal Income Tax Rates

In last year’s Budget Forum, I forecast that excessive fiscal stimulus during COVID would lead to an outbreak of inflation and called for tighter fiscal… Read More ›