Income Tax



Over the past month a huge political dispute has sprung up in the US about the fairness of its tax system. It is fuelling debates… Read More ›

That Moving Graph of US Tax Rates That Went Viral, It’s Probably Wrong. Here’s Why

Recently, efforts to reform Indonesia’s taxation system have been underway. Several proposals have been made internally in the Government and one of them recommends a… Read More ›

Do Tax Structures Affect Indonesia’s Economic Growth?

There are a large number of trusts, particularly discretionary trusts, in Australia. This was highlighted in one of the Australian Labour Party’s (ALP) tax reform… Read More ›

Why We Use Private Trusts in Australia: The Income Tax Dimension Explained

Gender identity norms such as the male bread-winner model are possible drivers of persistent gender inequalities in the labour market. However, the extent to which… Read More ›

Economic Incentives, Home Production and Gender Identity Norms

Tax theorists recognise two problems with a conventional capital income tax. One is that it creates a higher effective tax rate on saved income, and… Read More ›

Issues with Capital Income Taxation and the Z-Tax Solution

Professor Podger’s main criticism of my paper with Iskhakov is that the income and asset taper rates that we assume in our model are far… Read More ›

Modelling the Age Pension Taper: Reply to Andrew Podger

Did you ever donate to a charity? Chances are that you have. Approximately one third of Australians give money to charity each year. Donating to… Read More ›

Understanding the Tax Price of Charitable Giving

At the time of last year’s budget, I wrote a blog post[1] revealing how neither the Government’s nor the Labor Party’s then proposed tax changes… Read More ›

More Carefully Designed, a Stage Three Tax Measure Could Be a Responsible and Genuine Reform

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