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Workers Bear 71% to 100% of the Cost of Increases in Compulsory Super

The government’s much-anticipated Retirement Incomes Review has found that increases in employer’s compulsory superannuation contributions are financed by reductions in workers’ wage growth. This isn’t… Read More ›

Robodebt Was a Policy Fiasco With a Human Cost We Have Yet to Fully Appreciate

The Robodebt class action bought by Gordon Legal has been settled at a cost to the government of around $1.2 billion. According to federal Labor… Read More ›

Proposed Change to Australia’s Corporate Tax Residency Rules: The Need for Conceptual Coherence

The 2020-21 Federal Budget announced an intention to change the definition of resident company for Australian income tax purposes. The proposal is to implement a… Read More ›

Can Tax Policy Create Sustainable Intergenerational Equity?

Equity is one of the metrics by which tax policy is traditionally analysed—this metric contemplates the fairness or justice of tax policy. Tax policy has… Read More ›

Nudges Are No Substitutes for Classical Economic Policy Instruments

Policymakers are increasingly relying on behavioural interventions with the aim of improving individual decisions. These interventions have become known as ‘nudges’ following the similarly titled… Read More ›