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The Elasticity of Taxable Income of Low-Income Earners: Bunching Evidence from Spain

Taxes create a number of incentives that lead households and firms to modify their economic decisions through evasion, avoidance, or real responses, in order to… Read More ›

Why Robodebt’s Use of ‘Income Averaging’ Lacked Basic Common Sense

The practice of “income averaging” to calculate debts in the robodebt scheme was completely flawed. This is what I confirmed in my new report conducted… Read More ›

The Proposed 30 Per Cent Superannuation Earnings Tax: Substantive Reform or Policy on the Run?

The Government proposed that individuals with superannuation account balances exceeding $3 million pay 30 per cent tax on their earnings in accumulation, while those with… Read More ›

Perrottet’s Child Trust Fund Policy Dusts Off an Idea Last Tried by UK Labour

The “Kids Future Fund” promised by NSW’s Premier Dominic Perrottet if his government is re-elected on March 25 is an idea discussed by social policy… Read More ›

Can Basic Income Help Address Homelessness?

Homelessness is an entrenched problem across the developed world. In Australia, the problem has increased significantly over the last decade, and has been exacerbated by… Read More ›