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Budget Forum 2024: JobSeeker Payments Need a Substantial Boost (and Improved Indexation)

The government’s Economic Inclusion Advisory Committee has just published its second report. It was set up by Treasurer Jim Chalmers and Minister for Social Services… Read More ›

Paternalism in Australian Parliamentary Debate: The Case of Drug Testing Welfare Recipients

When, if ever, is it acceptable for governments to restrict citizens’ liberty for their own good? In other words, can paternalistic intervention by government be… Read More ›

How Good Is Your Business Structure? A Survey of Australian SME Advisors

Professional advisors may be guided by a variety of factors when recommending a business structure for their small and medium enterprise (SME) clients. This includes… Read More ›

Negative Gearing: Not So Negative After All?

Negative gearing allows households that incur losses on rental income to deduct these losses from other sources of income. The Greens are currently advocating for… Read More ›

Do Tax Havens Increase Firms’ Use of Related-Party Transactions?

Globally, tax authorities have recognised that the use of tax haven has contributed to a reduction in taxes payable by firms as evidenced by a… Read More ›