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Proposed Change to Australia’s Corporate Tax Residency Rules: The Need for Conceptual Coherence

The 2020-21 Federal Budget announced an intention to change the definition of resident company for Australian income tax purposes. The proposal is to implement a… Read More ›

Can Tax Policy Create Sustainable Intergenerational Equity?

Equity is one of the metrics by which tax policy is traditionally analysed—this metric contemplates the fairness or justice of tax policy. Tax policy has… Read More ›

Nudges Are No Substitutes for Classical Economic Policy Instruments

Policymakers are increasingly relying on behavioural interventions with the aim of improving individual decisions. These interventions have become known as ‘nudges’ following the similarly titled… Read More ›

Australia’s 50% Capital Gains Tax Discount: Policy Oversight?

One of main purposes of Australia introducing a comprehensive capital gains tax (CGT) was to ensure the overall tax system integrity. In the absence of… Read More ›

[Budget Forum 2020] Blink and You’ll Miss It: What the Budget Did for Working Mums

Working mothers get something in the budget, but not much, and not for long. Before the budget the second earner in a couple with young… Read More ›