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We Need Super, but We’re Taxing It the Wrong Way Round

Many economists think that earnings in super funds should be taxed at a relatively low rate, compared to labour earnings and other types of earnings… Read More ›

Time to Kill Off Tax-Driven Off-Market Buybacks

Tax-driven off-market buybacks were first used in 1997 by the Commonwealth Bank. Since then, TOMBs (as we call them) have been used nearly 60 times,… Read More ›

Child Budgeting During COVID-19: The Case of Indian State of Karnataka

Extraordinary times require extraordinary policy responses. This blog explores the efficacy of ‘child budgeting’ in public financial management (PFM) to deal with the COVID-19 pandemic.… Read More ›

Advance Australia Fair? To Recover From COVID, Reset Social Policy

Scott Morrison got a bit tetchy at a press conference last week when asked about the reform inspiration that Treasurer Josh Frydenberg was drawing from… Read More ›

The Impact of Country-by-Country Reporting on Corporate Tax Avoidance

Tax avoidance of large corporations has been a topic of public and academic debate for decades. Major trends such as globalisation and the increasing importance… Read More ›