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Do Couples Bunch More? Evidence from Partnered and Single Taxpayers in New Zealand

In the mid-1990s Martin Feldstein, economics professor at Harvard University and perhaps the most Nobel-worthy public finance economist not to receive the prize (he died… Read More ›

Take It From One Who’s Been Burnt Attempting Tax Reform: Now’s the Time to Try Again

My main mistake as opposition leader in advocating broad-based tax reform in the early 1990s – as a key element of the Coalition’s Fightback campaign… Read More ›

Strengthening JobKeeper

Before the announcement of the (then) $130 billion JobKeeper Program on 30 March 2020, Australia could have been on track to record an increase in… Read More ›

The Impact of Full Franking Credit Refundability on Corporate Tax Avoidance

The efficacy of Australia’s full dividend imputation system was questioned by the 2009 Henry Review and the Tax Discussion Paper released in March 2015, which… Read More ›

Understanding How Behavioural Assumptions Are Accounted for in Policy Costings: The Parliamentary Budget Office’s Approach

The Parliamentary Budget Office (PBO) published a paper earlier this year entitled ‘Behavioural assumptions and PBO costings’ to support public understanding and transparency around how… Read More ›