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Budget Forum 2026: It’s Not Fair: Why the Capital Gains Tax Discount Needs To Go

It looks increasingly likely (though it is by no means certain) that Treasurer Jim Chalmers will make changes to the capital gains tax discount in… Read More ›

One Carbon Policy Does Not Fit All: Why Development Stage Matters for Carbon Pricing

When governments want to cut carbon emissions, they typically rely on one of two tools: a carbon tax, which makes pollution directly more expensive, or… Read More ›

Invitation to Contribute to Budget Forum 2026

Dear Austaxpolicy contributors and friends, The highly anticipated 2026-27 Federal Budget will be delivered by the Treasurer on Tuesday, 12 May 2026. As in previous… Read More ›

Pulling Up Short: The Efficiency Cost of Tax Thresholds

Tax thresholds are everywhere in Australia’s tax system. They often seem well intentioned—simplifying administration or shielding smaller businesses from complex tax obligations. But thresholds also… Read More ›

The Role of Comprehensiveness in Tax Policy Design

In a paper marking the 50th anniversary of the seminal 1975 Asprey Tax Review, I asked the question whether Haig-Simons style comprehensiveness was still relevant… Read More ›