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[Budget Forum 2020] Getting Coherence into the Equity Debate – Part 2

In Part 1, I used three desirable attributes (equity, efficiency and simplicity) of a coherent tax and transfer system to assess the 2020-21 personal income… Read More ›

[Budget Forum 2020] Getting Coherence into the Equity Debate – Part 1

As governments have made the tax and transfers system increasingly complicated, it is getting more difficult to provide an overview of the distributional impact and… Read More ›

[Budget Forum 2020] What Has Volunteering Got to Do With the Budget?

The 2019-20 bushfires and the current COVID-19 pandemic have demonstrated again the critical role of volunteers to our nation’s resilience and wellbeing. Volunteer firefighters were… Read More ›

[Budget Forum 2020] Talk of Aspiration Is Not Borne Out in Federal Budget Papers

Federal Treasurer Josh Frydenberg defined last week’s budget in the following terms: “There is no economic recovery without a jobs recovery. There is no budget… Read More ›

[Budget Forum 2020] Asymmetric Taxation of Business Income and Losses

The 2020-21 Commonwealth Budget allows most corporations to carry back losses incurred over the next two years against taxes paid in 2018-19. This short-term measure,… Read More ›