Income Tax



Japan ranks 120th among 156 countries in terms of its gender gap, according to the Global Gender Gap Report of 2021. The rate of women’s… Read More ›

Why Women Work the Way They Do in Japan: Roles of Fiscal Policies

Governments are dependent on a high degree of voluntary compliance with tax laws. Therefore, there is much to be gained in understanding what things may… Read More ›

Fairness, Legitimacy and Tax Compliance

Amid the talk about tax changes set to cut the middle-income rate to 30%, a shortage of workers and incomes not keeping up with the… Read More ›

If Governments Were Really Concerned About Tax and the Cost of Living They Would Cut the Cost of Childcare

Using the Australian Taxation Office’s (ATO) 1% and 2% individual taxpayer data for the period 2003-04 to 2018-19 income years, we reconfirm that, even before… Read More ›

[Budget Forum 2022] Taxpayer Distortion With Respect to Gender and Age

In the context of the budget and forthcoming election, it’s timely to reflect on what has happened since the release of the recommendations from the… Read More ›

[Budget Forum 2022] Claiming Crypto Donations under Division 30

It seems like a good time to assess refundable tax credits, which provide a benefit regardless of tax liability to assist low income families, given… Read More ›

Building Better Through Refundable Tax Credits: Lessons from North America

The three decades of uninterrupted economic growth and the years of fiscal surpluses are over. Australia, along with the rest of the world, faces unprecedented… Read More ›

[Budget Forum 2022] On the Limits of Fiscal Financing in Australia

The United States’ use of economic tools to pursue national security and foreign policy goals is at a high-water mark, reflecting a trend that has… Read More ›

Taxes and Foreign Policy

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