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Negative Gearing isn’t a Rort—It’s an Essential Part of an Efficient Tax System

Perhaps the most woefully misunderstood economic issue of the election campaign has been negative gearing. I’ve been baffled by the number of times I’ve read… Read More ›

Globalisation-Induced Tax Changes

Economists have known for a while that increasing globalisation leads to substantial but unequal gains and creates winners and losers. This rising inequality could be… Read More ›

Why Does China Have a State-Oriented Attitude Towards Tax Incentives?

Tax incentives have contributed enormously to the rise of China’s economy. Although they have experienced fluctuations since the “reform and opening‑up” policy in 1978, with… Read More ›

The Newest Election Faultline Isn’t Left Versus Right, It’s Young Versus Old – and It’s Hardening

In the field of tax, hard truths are playing out in this year’s election. The first is that special concessions that privilege older, wealthier voters… Read More ›

[Budget Forum 2019] The Instant Asset Write-off Will Lift Investment—but Is That What We Want?

This post is the final in a three-part series, which began with my analysis of the Government’s plan to flatten the tax schedule and continued… Read More ›