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 ›
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 ›
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 ›
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 ›
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 ›
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 ›
While the government’s increased spending across the economy is welcome, the budget falls short of the government’s long term resilience and sustainability goals, Miranda Stewart… Read More ›
Tax administrators around the world are frustrated that they cannot catch cross-border transaction-based tax evasion on digital platforms. Many of these transactions are related to… Read More ›
19 October 2018
The first time I separated from my children's father, what u…
Thank you both for an excellent research study. Your finding…
I understand tributa were levied on perigrini (non-citizens)…
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The first time I separated from my children's father, what u…
Thank you both for an excellent research study. Your finding…
I understand tributa were levied on perigrini (non-citizens)…