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Implementing a Conditional Welfare State: The Experience of Brazil and Argentina

In Brazil and Argentina, as in Australia, public welfare goods and payments have become increasingly targeted. They also increasingly have conditions attached. The ‘targeted’ welfare… Read More ›

Should we Consider State Income Taxes now that the GST is off the Table?

The prospects of comprehensive tax reform appear to be fading. The concurrent reviews of the Federation and tax systems have been consigned to the proverbial… Read More ›

Malcolm Turnbull’s Taxing Times

Published by the Huffington Post, Tuesday 9 February Poor strategy, weak leadership, a squandered opportunity? The tax reform debacle was all of those things. You can reasonably ask… Read More ›

Behavioural Insights on the Tax Compliance of Small and Medium Enterprises

Far from being rational actors, able to make decisions in their own best interests, research is increasingly demonstrating that people exhibit predictable biases that make… Read More ›

Nationalisation, State Equity Participation and Resource Rent Taxation in the Extractive Industry

Papua New Guinea is a resource rich nation, with significant reserves of gas, copper, gold and zinc. Understandably, there is a desire to generate tax… Read More ›