Income Tax



Ahead of next week’s Federal Budget, the annual Per Capita Tax Survey provides important insights into the views held by Australians of all ages, from… Read More ›

Budget Forum 2020: COVID-19 Strengthens Australians’ Belief in the Fair Go, Government Should Support the Vulnerable

A multitude of studies have estimated the effect of taxes on country-level economic growth. With so many studies working over a limited number of datasets,… Read More ›

Taxes and Economic Growth in OECD Countries: A Meta-Analysis

Many economists think that earnings in super funds should be taxed at a relatively low rate, compared to labour earnings and other types of earnings… Read More ›

We Need Super, but We’re Taxing It the Wrong Way Round

We’re told Australia has a progressive tax system – the more you earn, the higher the rate. And that’s certainly the case for earnings from… Read More ›

Progressive in Theory, Regressive in Practice: That’s How We Tax Income From Savings

In the mid-1990s Martin Feldstein, economics professor at Harvard University and perhaps the most Nobel-worthy public finance economist not to receive the prize (he died… Read More ›

Do Couples Bunch More? Evidence from Partnered and Single Taxpayers in New Zealand

How would you feel if you were having a Zoom meeting with your accountant and they asked “how would you like to save more than… Read More ›

The Australian Government Opens a Coronavirus Super Loophole: It’s Legal to Put Your Money In, Take It Out, and Save on Tax

For all of international tax’s history, the decision of which country should tax cross-border income has rested upon two fundamental legal concepts: ‘residence’, a tax… Read More ›

The International Seabed Authority and the Future of 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

1 2 3 … 11
top