Tax Expenditures



The new tax expenditure and insight statement and Labor’s proposal to put higher taxes on superannuation funds with more than $3 million of assets is… Read More ›

Stop Super Tinkering, Start Asking How to Tax All Savings Fairly

Treasurer Jim Chalmers promised a Tax Expenditures Statement by the end of February – and he delivered this week, just in time, on Tuesday February… Read More ›

Tax Breaks Cost a Reported $250 Billion, But Handle These New Figures With Care

Historically, household consumption has been relatively stable as a proportion of gross domestic product (GDP). For over 50 years, tax reform reviews in Australia have… Read More ›

GST: Where to Next?

The economic impact of COVID-19 is both unprecedented and far-reaching. There is now little doubt that the pandemic will disproportionally hit the worse-off, hence exacerbating… Read More ›

COVID-19 and Inequality: The Urgent Need for Tax Expenditure Reform

Tax incentives, also known as tax breaks, tax exemptions, tax holidays and tax concessions, are preferential tax treatments provided to selected groups of taxpayers. This… Read More ›

Petroleum Industry Tax Incentives and Energy Policy Implications

Tax incentives have contributed enormously to the rise of China’s economy. Although they have experienced fluctuations since the “reform and opening‑up” policy in 1978, with… Read More ›

Why Does China Have a State-Oriented Attitude Towards Tax Incentives?

In general life, we commonly say “don’t judge a book by its cover”. In doing so, we are acknowledging that the form of something will… Read More ›

Extending the Scope of Australian Tax Expenditure Reporting

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