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Including Resales of Residential Premises in the GST Base

In the broad-based consumption tax system known as a value-added tax or goods and services tax (GST), the treatment of residential premises in practice is… Read More ›

Can Sharing the Joy of Tax Increase Government Revenue in PNG?

Around the world, tax compliance is a serious problem with big consequences. The case is no different in Papua New Guinea (PNG). It is an… Read More ›

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 ›