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Seeking Sanity on GST Sanitary Tax Debate

The current debate about whether to remove the GST on tampons is a great example of how the big picture gets lost in a fight about narrow… Read More ›

Relax. The Divide Between the Taxed and the ‘Taxed-Nots’ Isn’t New and Doesn’t Buy Elections

It’s unsurprising that a large number of people pay no net tax. Might government benefits, and government employment, be a self sustaining machine – one… Read More ›

Could Fiscal Councils Regulate Governments Through Comply-or-Explain?

Fiscal Councils (FCs) are offices of budget specialists tasked with producing independent analysis to policymakers on matters relevant to the fiscal situation of a jurisdiction.… Read More ›

Tax Havens: The Little Islands That Are Costing You Big Money

This is the text of the public lecture, ‘Tax lurks of the rich and famous: Why tax havens harm Australia, and how we can curtail… Read More ›

Extending the Scope of Australian Tax Expenditure Reporting

In general life, we commonly say “don’t judge a book by its cover”. In doing so, we are acknowledging that the form of something will… Read More ›