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Area-Specific Subsidies and Population Dynamics: Evidence from the Australian Zone Tax Offset

Concessions for people living in rural and remote areas have been a key feature of the Australian tax system since 1945. The Zone Tax Offset… Read More ›

Lessons from Berkeley’s Sugar-Sweetened Beverage Election and Tax

In 2014, Berkeley voted to pass “Measure D,” also known as a Sugar-Sweetened Beverage (SSB) tax (or more commonly as a soda tax), becoming the… Read More ›

Tax Policy Is Doing Too Little to Help the Squeezed Middle

Was the 2019 election a referendum on taxing capital and labour? And if so: where next for tax reform? Labor’s package of tax changes would… Read More ›

Do Local Government Mergers Reduce Government Expenditure? Evidence from New South Wales

Amalgamation is a popular tool for local government sector reform. Amalgamation of councils is employed frequently by Australian State governments seeking to increase council efficiency,… Read More ›

Nothing Wrong With Refundable Franking Credits—Every Shareholder Has Paid Tax, It’s Just That Their Company Did It for Them

As election day approaches, dividend imputation is back in the news and the hot takes are running hot. Commentators are branding the system a “tax… Read More ›