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Means-Testing and Temptation: How Self-Control Affects the Welfare Effects of Various Social Security Arrangements

Many social security systems across the world link pension benefits to earnings. The rules vary significantly across countries and pension schemes, ranging from purely unfunded… Read More ›

Do Tax Structures Affect Indonesia’s Economic Growth?

Recently, efforts to reform Indonesia’s taxation system have been underway. Several proposals have been made internally in the Government and one of them recommends a… Read More ›

Investment, the Corporate Tax Rate, and the Pricing of Franking Credits

Rarely, if ever, has it been shown anywhere that corporate income or related taxes are either fully priced or close to fully priced based entirely… Read More ›

Why We Use Private Trusts in Australia: The Income Tax Dimension Explained

There are a large number of trusts, particularly discretionary trusts, in Australia. This was highlighted in one of the Australian Labour Party’s (ALP) tax reform… Read More ›

The Great Fiscal Shift: Inequality, Upwards Redistribution and the Politics of Surplus Since Howard

We live in strange economic times. Over the last few years, Australian business profits have boomed just as economic growth has trended down to ‘ultra-low’… Read More ›