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The Undesirable Vertical and Horizontal Inequity Effects of Stamp Duty

Stamp duty is a significant component of the Australian taxation system. It accounts for around 20 per cent of state governments’ own-source revenue. At the… Read More ›

The Tax Treatment of Donor-Restricted Charitable Gifts

Australian donors making large charitable gifts are increasingly specifying the purpose for which their donated funds can be used by the recipient charity through detailed… Read More ›

Big Data as Evidence for Social Investment: A Need for Critique and Caution

The rise of super-computing and improved data linking capabilities have presented new opportunities for policymakers to draw on ‘big data’ to guide social policy development.… Read More ›

Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment

Until a few years ago, a letterbox company or a numbered account in some tax haven was sufficient to hide money from the tax authorities… Read More ›

Assessing Public Support for Carbon Taxes in Australia

Carbon taxes can be a cost-effective way to address climate change. However, for successful implementation of carbon taxes, they must be accepted by the public.… Read More ›