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Tax Practitioners’ Views on Key TPB Review Recommendations

In a recent publication in the Tax Institute’s Australian Tax Forum, we surveyed Australian tax practitioners to determine the extent they are accepting of selected… Read More ›

Opposition’s JobSeeker Plans Would at First Leave 640,000 Worse off and 168,000 Better off

If this year’s budget measures are passed by parliament in the current sitting, the government has indicated that the single rate of JobSeeker payment will… Read More ›

Reform Needed to Stamp Out Use of Children as “Taxpayer” of Convenience

One does not have to look at the annual Taxation Statistics to know that many young people are being used as the central element of… Read More ›

Are Tax Credits an Option to Support Political Party Funding in Aotearoa New Zealand?

In 2022, we published a report examining alternative models of political party funding in Aotearoa New Zealand. As part of this work, we explored alternatives… Read More ›

Volatile Mining Royalties and State Government Budget Decisions

Royalty revenues from mining are an important source of revenue for many Australian state (and territory) governments. Our paper addresses the question: in what proportions… Read More ›