Efficiency



Australia’s ongoing debate over property taxation has often highlighted the inefficiencies of stamp duty – a transaction tax imposed by state governments on property transactions.… Read More ›

Stamp Duty Reform: Boosting Labour Productivity Through Increased Mobility

The Australian Budget 2025-26 announced reforms aimed at enhancing labour market competition and productivity. One of the key changes is the ban on non-compete clauses… Read More ›

Budget Forum 2025: Assessing the Proposed Ban on Non-Compete Clauses for Low-Income Workers

Economists almost universally recognise that a land tax – an annual tax on the unimproved value of land – is amongst the most efficient taxes… Read More ›

Land Tax: Making an Efficient Tax More Equitable

Compulsory acquisition and regulating what can be done on land are distinct but conceptually similar urban planning tools. However, while both may be regarded as… Read More ›

Compensating and Taxing Land Regulations

The 2023 Commonwealth Budget provided a number of different forms of additional transfers of government funds to support those on low incomes as compensation for… Read More ›

Budget Forum 2023: Financial Support for Those on Low Incomes

In 1977, I published a paper in the Economic Journal entitled ‘Measurement of Tax Progressivity: An International Comparison.’ In this paper, I developed an index… Read More ›

Normative Measures of Tax Progressivity: An International Comparison

Equity crowdfunding is an efficient and fast-growing means of channelling private capital to start-up companies. In New Zealand, progressive and innovative regulation and a syndication… Read More ›

More Efficiency and Equity in Crowdfunding? The Role of R&D Tax Incentives

Replacing the current stamp duty or conveyance duty on the transfer of property and the narrow base land tax with an annual property tax would… Read More ›

Reforming State Property Taxes

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