Income Tax



COVID-19 has resulted in an up to 15% increase in property prices in Australia, further exacerbating the Australian housing affordability crisis and potentially locking millions… Read More ›

COVID-19 and Australia’s Housing Crisis: How the Intergenerational Impact Can Go Undetected

One of the perennial debates in New Zealand charities law is whether businesses run by charities have a ‘competitive advantage’ over their for-profit counterparts. The… Read More ›

Do Businesses Run by Charities Have a Competitive Advantage?

Large projected fiscal burdens due to rapid population ageing are driving governments around the world to evaluate their existing economic policies. A key reform area… Read More ›

Homeownership and Wealth: The Role of Tax and Pension Policies

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

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