Budget Forum 2019



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 ›

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

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 ›

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

Proponents of the Australian Labor Party (ALP) policy assert that the original purpose of dividend imputation was only ever to remove the double taxation of… Read More ›

[Budget Forum 2019] Refundable Franking Credits: Why Reform Is Needed (and Why It Should Be Targeted) – Part 2

While the phrase “lower taxes” was repeated half a dozen times in Treasurer Josh Frydenberg’s 2019 Budget Speech, the gold medal for most repeated phrase… Read More ›

[Budget Forum 2019] “All Without Increasing Taxes”? A Closer Look at Treasurer Frydenberg’s Refrain Repeated Eight Times in His Budget Speech

In 2018, the Government introduced a new Low and Middle Income Tax Offset (LMITO), which applies in addition to the Low Income Tax Offset (LITO).… Read More ›

[Budget Forum 2019] Tax Offsets and Equity in the Scheme for Taxing Resident Individuals

In his maiden Budget, Treasurer Josh Frydenberg announced that the Australian Budget is ‘back in the black’ for the first time in over a decade,… Read More ›

[Budget Forum 2019] Forecasts and Deviations – the Challenge of Accountable Budget Forecasting

The Government has fired the starting gun on the election campaign, so it’s worth taking a closer look at some of the budget promises that… Read More ›

[Budget Forum 2019] Targeted Tax Relief Makes the Tax System Fairer but the Economy Poorer

There were no new tax ideas in the 2019 Budget, which I guess is to be expected from a six-year-old government ready to pull the… Read More ›

[Budget Forum 2019] A Simpler Tax System Should Spark Joy—Eliminating Tax Brackets Sadly Doesn’t

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