Income Tax



In addition to the preference available to owner-occupiers in the form of the main residence exemption, the Australian tax system offers preferential income tax treatment… Read More ›

The Income Tax Treatment of Housing Assets – Assessing Proposed Reform Arrangements

Concessions for people living in rural and remote areas have been a key feature of the Australian tax system since 1945. The Zone Tax Offset… Read More ›

Area-Specific Subsidies and Population Dynamics: Evidence from the Australian Zone Tax Offset

Was the 2019 election a referendum on taxing capital and labour? And if so: where next for tax reform? Labor’s package of tax changes would… Read More ›

Tax Policy Is Doing Too Little to Help the Squeezed Middle

As election day approaches, dividend imputation is back in the news and the hot takes are running hot. Commentators are branding the system a “tax… Read More ›

Nothing Wrong With Refundable Franking Credits—Every Shareholder Has Paid Tax, It’s Just That Their Company Did It for Them

Perhaps the most woefully misunderstood economic issue of the election campaign has been negative gearing. I’ve been baffled by the number of times I’ve read… Read More ›

Negative Gearing isn’t a Rort—It’s an Essential Part of an Efficient Tax System

Economists have known for a while that increasing globalisation leads to substantial but unequal gains and creates winners and losers. This rising inequality could be… Read More ›

Globalisation-Induced Tax Changes

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 ›

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

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

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