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Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought

Major natural disasters such as significant droughts inflict significant negative impacts on the local economy. In such circumstances, companies face a dilemma of mitigating adverse… Read More ›

The Elasticity of Taxable Income of Low-Income Earners: Bunching Evidence from Spain

Taxes create a number of incentives that lead households and firms to modify their economic decisions through evasion, avoidance, or real responses, in order to… Read More ›

Why Robodebt’s Use of ‘Income Averaging’ Lacked Basic Common Sense

The practice of “income averaging” to calculate debts in the robodebt scheme was completely flawed. This is what I confirmed in my new report conducted… Read More ›

The Proposed 30 Per Cent Superannuation Earnings Tax: Substantive Reform or Policy on the Run?

The Government proposed that individuals with superannuation account balances exceeding $3 million pay 30 per cent tax on their earnings in accumulation, while those with… Read More ›

Perrottet’s Child Trust Fund Policy Dusts Off an Idea Last Tried by UK Labour

The “Kids Future Fund” promised by NSW’s Premier Dominic Perrottet if his government is re-elected on March 25 is an idea discussed by social policy… Read More ›