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Budget Forum 2023: Straightening Out the Super Tax Breaks Debate

The debate over the Government’s plan to limit tax breaks for earnings on superannuation balances larger than $3 million was loud, disjointed, and unsophisticated. This… Read More ›

Budget Forum 2023: The Priorities of Australians Ahead of Budget 2023-24

Government budgets can be framed in purely financial terms. How much tax and other revenue is coming in, how much expenditure is going out, and… Read More ›

Removal of the Tampon Tax: A Costless or Pyrrhic Victory?

Australia removed the Goods and Services Tax (GST) from menstrual products from 1 January 2019. Most feminists and menstrual rights activists regard this as an… Read More ›

A Fiscal Exploration of the Social Contract in Times of Crisis – Financially Sound or Unfair to the Taxpayers?

Globally, there has been a revival of the social contract in both domestic and international fiscal matters. This is not surprising given the ongoing financial… Read More ›

Do We Have a Human Rights-based Duty to Pay Tax

We owe statutory, and arguably moral, duties to pay tax but do we also have a taxpaying obligation grounded in the affirmation of human rights?… Read More ›