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Decomposing Australia’s Gender Superannuation Gap

The gender superannuation (or ‘super’) gap is a persistent problem that often receives less attention than the gender wage gap. The scale of this issue… Read More ›

What Do We Know About Taxpayer Responses to Tax Changes?

The classical trade-off between equity and efficiency is central to income tax policy. On the one hand, higher taxes imply more resources to redistribute; but… Read More ›

Poverty by Design: How Single Mothers’ Benefits Are Reduced Without Them Knowing

Separated-mother-headed families have the highest rates of poverty of any Australian family type, with 37 per cent living below the poverty line. In these families,… Read More ›

Accounting for Care: The Intergenerational Report Fails to Value Parenting

The 2021 Intergenerational Report (IGR) looks forward 40 years to project future trends in Australian economic and fiscal sustainability. The IGR is released every five… Read More ›

The Fraud Triangle and Tax Evasion

The fraud triangle is a three-factor theory of why people commit fraud. Today, the fraud triangle is perhaps most visible in the accounting field. In… Read More ›