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Potential Impacts of Tax Incentive Changes for Property Investment on Capital Flow and Migration in Australia

Australia’s two million-plus property investors – about 60% of whom negatively gear – are expecting to be affected if the government changes property tax concessions… Read More ›

Land Tax: Making an Efficient Tax More Equitable

Economists almost universally recognise that a land tax – an annual tax on the unimproved value of land – is amongst the most efficient taxes… Read More ›

Paying Income Tax After a Natural Disaster

We conducted a study to examine how the 2011 Queensland Floods affected people’s incomes, tax deductions, and taxes owed. As natural disasters become more frequent… Read More ›

Challenging Australia’s Withholding Tax Exemption for Franked Dividends

In a recent article, I considered the context and rationale of the exemption from Australian dividend withholding tax (DWT) for franked dividends paid by Australian… Read More ›

Rounding Up: How Our Research Used Round Numbers to Zero in on Tax Evasion

Australia’s tax system is needlessly complex, and that’s making it costly in ways that aren’t obvious. New research from our team at the Australian National… Read More ›