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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 ›

Defining and Measuring Child Poverty in Australia

Poverty harms children now and into adulthood. It limits health, learning, and wellbeing, and undermines rights set out in the United Nations Convention on the… Read More ›

Rethinking Multidimensional Poverty: Why We Need to Look Beyond Capability Deprivation

In the field of development economics, few debates are as fundamental as how we define and measure poverty. For decades, researchers and policymakers have grappled… Read More ›