Tax Reform



Beyond tax rates, how can we compare tax systems? In a recent policy brief, we reviewed and evaluated some recent efforts to make cross-country comparisons… Read More ›

How Can We Compare Tax Systems?

For taking our nation’s most significant step to date in the shift from stamp duty to “property tax”, NSW Treasurer Dominic Perrottet is to be… Read More ›

NSW’s Brave Stamp Duty Switch Should Be Even Bolder

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

The 2020-21 Federal Budget announced an intention to change the definition of resident company for Australian income tax purposes. The proposal is to implement a… Read More ›

Proposed Change to Australia’s Corporate Tax Residency Rules: The Need for Conceptual Coherence

Equity is one of the metrics by which tax policy is traditionally analysed—this metric contemplates the fairness or justice of tax policy. Tax policy has… Read More ›

Can Tax Policy Create Sustainable Intergenerational Equity?

Policymakers are increasingly relying on behavioural interventions with the aim of improving individual decisions. These interventions have become known as ‘nudges’ following the similarly titled… Read More ›

Nudges Are No Substitutes for Classical Economic Policy Instruments

Studies seeking to measure inequality across households typically use a methodology which produces results that we argue are seriously misleading if they are intended to… Read More ›

How Equivalized Household Incomes Are Misinforming Tax and Transfer Policy

You simply can’t buy business and consumer confidence, no matter how much you spend. To be fair, quite uncharacteristically for a Coalition government, it has… Read More ›

[Budget Forum 2020] Heroic Assumptions in Budget Omit One Major Threat: A Global Debt Crunch

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