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Rethinking the Laffer Curve From an Individual Approach: Evidence from the Spanish Income Tax

Why it is important to revise the Laffer Curve today? Some may argue that the Laffer Curve is an outdated concept in fiscal policy, but… Read More ›

Increasing Government Income Support Directly Reduces the Need for People to Use Charity

Welfare or charity? What is the most effective mechanism for government to directly assist people in poverty to meet their essential needs such as food,… Read More ›

Level the Tax-Raising Playing Field

That the government has announced it is cracking down on egregious use of tax minimisation schemes is acknowledgement of a major fault with Australia’s tax… Read More ›

What Is the Future of Individual Tax Residence Under the Proposed Rules?

In 2016, the Board of Taxation initiated a review of Australia’s individual tax residence rules. This resulted in a final report in which it recommended… Read More ›

Tax Practitioners’ Views on Key TPB Review Recommendations

In a recent publication in the Tax Institute’s Australian Tax Forum, we surveyed Australian tax practitioners to determine the extent they are accepting of selected… Read More ›