Income Tax



Did you ever donate to a charity? Chances are that you have. Approximately one third of Australians give money to charity each year. Donating to… Read More ›

Understanding the Tax Price of Charitable Giving

At the time of last year’s budget, I wrote a blog post[1] revealing how neither the Government’s nor the Labor Party’s then proposed tax changes… Read More ›

More Carefully Designed, a Stage Three Tax Measure Could Be a Responsible and Genuine Reform

In addition to the preference available to owner-occupiers in the form of the main residence exemption, the Australian tax system offers preferential income tax treatment… Read More ›

The Income Tax Treatment of Housing Assets – Assessing Proposed Reform Arrangements

Concessions for people living in rural and remote areas have been a key feature of the Australian tax system since 1945. The Zone Tax Offset… Read More ›

Area-Specific Subsidies and Population Dynamics: Evidence from the Australian Zone Tax Offset

Was the 2019 election a referendum on taxing capital and labour? And if so: where next for tax reform? Labor’s package of tax changes would… Read More ›

Tax Policy Is Doing Too Little to Help the Squeezed Middle

As election day approaches, dividend imputation is back in the news and the hot takes are running hot. Commentators are branding the system a “tax… Read More ›

Nothing Wrong With Refundable Franking Credits—Every Shareholder Has Paid Tax, It’s Just That Their Company Did It for Them

Perhaps the most woefully misunderstood economic issue of the election campaign has been negative gearing. I’ve been baffled by the number of times I’ve read… Read More ›

Negative Gearing isn’t a Rort—It’s an Essential Part of an Efficient Tax System

Economists have known for a while that increasing globalisation leads to substantial but unequal gains and creates winners and losers. This rising inequality could be… Read More ›

Globalisation-Induced Tax Changes

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