Income Tax



Australian donors making large charitable gifts are increasingly specifying the purpose for which their donated funds can be used by the recipient charity through detailed… Read More ›

The Tax Treatment of Donor-Restricted Charitable Gifts

The egalitarian asks: Should we equalise opportunities (resources) or outcomes (welfare)? Moral philosophers, economists, and societies have long debated this question, but in practical policymaking… Read More ›

Wealth Inequality, Wealth Taxation, and the Wage Distribution of the Next Generation

The classical trade-off between equity and efficiency is central to income tax policy. On the one hand, higher taxes imply more resources to redistribute; but… Read More ›

What Do We Know About Taxpayer Responses to Tax Changes?

The Intergenerational Report reveals growing disparities in wealth between generations. As expected, calls to address intergenerational inequality have followed. But focusing on intergenerational wealth disparity… Read More ›

Death Duties Would Level Up Generational Tax-Wealth Inequalities

The acceleration of the globalisation of Australia’s economy and increasing use of digital technology in business and trade has put pressure on governments to efficiently… Read More ›

Deemed Source of Income: Expanding Australia’s Domestic Tax Base

From time to time, there have been various reviews into whether taxable income should be aligned with accounting income in order to reduce some of… Read More ›

How to Build a Transformational Tax System for Small Businesses Using Technology as a Pathway to Reform

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

There is good news and bad news regarding income tax in the Federal Budget 2021. The good news is that Stage 3 tax cuts have… Read More ›

[Budget Forum 2021] Looming Tax Cuts Prevent Genuine Expenditure Reform

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