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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 ›

Does Means-Testing Child Benefits Hurt or Help Australian Families?

Australia spends roughly 2–2.5% of GDP every year on child-related transfers, a figure comparable to many European welfare states. But unlike much of Europe, where… Read More ›

Housing Belongs in the Inequality Story

Housing is crucial to economic wellbeing, yet it is still often ignored or treated incompletely in the analysis of income inequality. In our new research,… Read More ›

Hidden Subsidies, Missed Opportunities: The Case for Tax Expenditure Management in Australia

This Blog was first published as “Six Decades of Tax Expenditure Identification: Lessons from Australia”, at https://www.taxexpenditures.org/2026/02/18/six-decades-of-tax-expenditure-identification-lessons-from-australia/ and is republished with the permission of the Tax… Read More ›

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