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Two Taxes for Ecological Health and Human Progress

Modern tax debates often ask how to raise revenue with minimal distortion. A different starting point is to ask what fiscal architecture best supports humanity’s… Read More ›

How Much Does It Really Cost to Raise a Child?

Australians are having fewer children than ever. At 1.5 babies per woman, the fertility rate is at a record low. Many attribute this to the… Read More ›

How the Pandemic Affected Self-Assessed Tax Payments of Small and Medium Enterprises in Indonesia

The COVID-19 pandemic profoundly impacted various aspects of life globally, including in Indonesia. Small and medium enterprises (SMEs) were particularly affected as Indonesia implemented large-scale… Read More ›

New Zealand’s Tax Reform Experience – Parallels With Australia

Our recently published article in the eJournal of Tax Research examines tax reform in New Zealand over the last four decades, contrasting this with Australian… Read More ›

Chalmers’ Super Tax Backflip Gives Reform a Second Chance

Anyone interested in serious tax reform should welcome the changes announced by the Labor government to their proposal to apply additional taxation to large superannuation… Read More ›