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The Newest Election Faultline Isn’t Left Versus Right, It’s Young Versus Old – and It’s Hardening

In the field of tax, hard truths are playing out in this year’s election. The first is that special concessions that privilege older, wealthier voters… Read More ›

[Budget Forum 2019] The Instant Asset Write-off Will Lift Investment—but Is That What We Want?

This post is the final in a three-part series, which began with my analysis of the Government’s plan to flatten the tax schedule and continued… Read More ›

HECS and the Rise of the Investment State

Australia’s student loan scheme, originally called the Higher Education Contribution Scheme (HECS), was introduced in 1989. This innovation, now known as the Higher Education Loan… Read More ›

A ‘Fresh Approach to Universal Credit’ – Are There Lessons from Australia?

The introduction of Universal Credit has been described as one of the most important social security policy changes in the UK since the Beveridge Report more than… Read More ›

[Budget Forum 2019] Refundable Franking Credits: Why Reform Is Needed (and Why It Should Be Targeted) – Part 1

One aspect of the tax policies which the Australian Labor Party (ALP) is taking to the 2019 Federal Election and which Labor Leader Bill Shorten… Read More ›