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The Symbolism of Colonial-Era Customs Houses

Customs duties on imports were traditionally the most important source of government revenue. In the first year of the Australian Federation, customs duties raised 86.2%… Read More ›

Should a Big Tech Tax Fund News?

Meta’s announcement nearly eight months ago that it would no longer do commercial deals under the News Media Bargaining Code has led to much speculation… Read More ›

Potential Impacts of Tax Incentive Changes for Property Investment on Capital Flow and Migration in Australia

Australia’s two million-plus property investors – about 60% of whom negatively gear – are expecting to be affected if the government changes property tax concessions… Read More ›

Land Tax: Making an Efficient Tax More Equitable

Economists almost universally recognise that a land tax – an annual tax on the unimproved value of land – is amongst the most efficient taxes… Read More ›

Paying Income Tax After a Natural Disaster

We conducted a study to examine how the 2011 Queensland Floods affected people’s incomes, tax deductions, and taxes owed. As natural disasters become more frequent… Read More ›