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What Happened When We Gave Unemployed Australians Early Access to Their Super?

One of the most well-established practical observations in economics is that when we give an unemployed person a payment, it tends to delay their return… Read More ›

CEO Sports Hobby and Firms’ Tax Aggressiveness

We examine the relation between the riskiness of chief executive officers’ (CEOs’) sports hobby and firms’ aggressiveness in tax planning. We expect that individuals develop… Read More ›

Business Fleets and Electric Vehicles: Taxation Changes to Support Home Charging From the Grid and Affordability

The report “Business Fleets and EVs: Taxation Changes to support home charging from the grid” released by the Reliable Affordable Clean Energy Centre (RACE for… Read More ›

Is There an Unusual Entitlement to Home Occupancy Expenses During the COVID-19 Era?

As we begin to embrace the new normal following the last two years of government-mandated stay-at-home directives, office closures and increasing digital and flexible modes… Read More ›

Why the Stage Three Tax Cuts Should Be Replaced

In an era when big-bang tax reform is off the table, a coherent set of smaller reforms can contribute to budget repair while shoring up… Read More ›