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The Insurance Role of Progressive Taxes and Transfers: Are They as Effective as We Think?

Progressive taxes and government transfers are often seen as essential policy tools that automatically help protect households from unexpected financial hardship. When a household experiences… Read More ›

Productivity Commission’s Child Care Report: An Alternative Perspective

The Productivity Commission’s report, A Path to Universal Early Childhood Education and Care, presents detailed information and a range of studies supporting universal early childhood education… Read More ›

The Changing Tides of Part IVA: Guardian and Minerva Insights

Our journal article, “The Changing Tides of Part IVA: Guardian and Minerva Insights,” delves into the evolution of Australia’s General Anti-Avoidance Rule (GAAR) and its… Read More ›

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 ›