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Do Local Government Mergers Reduce Government Expenditure? Evidence from New South Wales

Amalgamation is a popular tool for local government sector reform. Amalgamation of councils is employed frequently by Australian State governments seeking to increase council efficiency,… Read More ›

Nothing Wrong With Refundable Franking Credits—Every Shareholder Has Paid Tax, It’s Just That Their Company Did It for Them

As election day approaches, dividend imputation is back in the news and the hot takes are running hot. Commentators are branding the system a “tax… Read More ›

Negative Gearing isn’t a Rort—It’s an Essential Part of an Efficient Tax System

Perhaps the most woefully misunderstood economic issue of the election campaign has been negative gearing. I’ve been baffled by the number of times I’ve read… Read More ›

Globalisation-Induced Tax Changes

Economists have known for a while that increasing globalisation leads to substantial but unequal gains and creates winners and losers. This rising inequality could be… Read More ›

Why Does China Have a State-Oriented Attitude Towards Tax Incentives?

Tax incentives have contributed enormously to the rise of China’s economy. Although they have experienced fluctuations since the “reform and opening‑up” policy in 1978, with… Read More ›