Complexity



Australia’s personal income tax and welfare system is overly complex and, I contend, needlessly so. This piece summarises the work submitted to the Economic Reform… Read More ›

A Simpler Personal Income Tax and Social Security System for Australia

The Disability Support Pension (DSP) is a critical financial safety net for Australians unable to work due to permanent physical, intellectual, or psychiatric impairments. Yet,… Read More ›

The Role of Reading and Writing Assistance in Accessing Disability Support Pension in Australia

Australia’s housing crisis is far from over, with new housing projects still years away from completion. With over 13 million spare bedrooms across the country,… Read More ›

Spare Bedrooms, Taxation and the Pension

Robust research design should, at its core, seek to ensure the validity and integrity of its findings. However, this can be extremely challenging to achieve… Read More ›

Business Structure Selection: A Mixed Methods Approach

Professional advisors may be guided by a variety of factors when recommending a business structure for their small and medium enterprise (SME) clients. This includes… Read More ›

How Good Is Your Business Structure? A Survey of Australian SME Advisors

Complexity is a recurring criticism of tax systems. Using the introduction of Real Estate Investment Trusts (REITs) in the United Kingdom, we examine how managers… Read More ›

How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation

Changes to corporate income tax will alter the incentives and rewards for less than a third of aggregate business investment in Australia as there are… Read More ›

Why Changing Corporate Income Taxation Will Have a Limited Effect on Aggregate Business Investment

In Australia, trusts (particularly discretionary trusts) are often used to achieve tax optimal outcomes for beneficiaries. Attempts to engage in ‘income splitting’ within families are… Read More ›

The Taxation of Capital Gains in Trusts after Bamford: A Critical Evaluation of Subdivision 115-C ITAA97

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