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Petroleum Industry Tax Incentives and Energy Policy Implications

Tax incentives, also known as tax breaks, tax exemptions, tax holidays and tax concessions, are preferential tax treatments provided to selected groups of taxpayers. This… Read More ›

The Income Tax Treatment of Housing Assets – Assessing Proposed Reform Arrangements

In addition to the preference available to owner-occupiers in the form of the main residence exemption, the Australian tax system offers preferential income tax treatment… Read More ›

Area-Specific Subsidies and Population Dynamics: Evidence from the Australian Zone Tax Offset

Concessions for people living in rural and remote areas have been a key feature of the Australian tax system since 1945. The Zone Tax Offset… Read More ›

Lessons from Berkeley’s Sugar-Sweetened Beverage Election and Tax

In 2014, Berkeley voted to pass “Measure D,” also known as a Sugar-Sweetened Beverage (SSB) tax (or more commonly as a soda tax), becoming the… Read More ›

Tax Policy Is Doing Too Little to Help the Squeezed Middle

Was the 2019 election a referendum on taxing capital and labour? And if so: where next for tax reform? Labor’s package of tax changes would… Read More ›