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[Budget Forum 2019] Coalition and Labor Voters Share Policy Priorities When They Are Informed About Inequality

The release of the Australian budget next week is so much more than a series of financial statements. It is a statement of what the… Read More ›

Do Tax Rate Changes Have an Impact on Capital Gains Realisations? Evidence from Australia

The definition of capital gains and losses and their treatment for tax purposes are two of the most controversial policy issues for income tax systems.… Read More ›

[Budget Forum 2019] Future Budgets Are Going to Have to Spend More on Welfare, Which Is Fine. It’s Spending on Us

Spending on social security and welfare accounts for more than a third of the Commonwealth budget. Because of its size, it has been one of… Read More ›

Automation and Income Inequality in a World of International Rivalry

The use of both industrial and service robots has been expanding rapidly during the past decade. There is little doubt that this is leading to… Read More ›

The Optimal Way to Resolve Tax Treaty Disputes: Litigation or Arbitration?

The latest 2017 Organisation for Economic Co-operation and Development (OECD) statistics on the resolution of tax treaty disputes, through the unique tax treaty resolution mechanism… Read More ›