Tax Reform



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 2021-22 Federal Budget marks the final main instalment in the Federal Government’s fiscal policy response to the COVID-19 pandemic, barring any mishap in which… Read More ›

[Budget Forum 2021] Fiscal Policy in the COVID-19 Era

There is good news and bad news regarding income tax in the Federal Budget 2021. The good news is that Stage 3 tax cuts have… Read More ›

[Budget Forum 2021] Looming Tax Cuts Prevent Genuine Expenditure Reform

I cannot remember a time when a government had such a virtually unconstrained capacity to spend to get re-elected – no big cuts, nor tax… Read More ›

[Budget Forum 2021] This Was an Election Budget on Steroids

The greatest threats to the sustainability of our economic recovery are spin, complacency and policy inaction. The federal budget will be determinate in this. Sure,… Read More ›

Budget Courage Needed to Sustain Recovery

A paradox one may encounter in the debate surrounding the competitiveness of Australia’s tax system in attracting corporate investment is that Australia has continued to… Read More ›

How Do Corporate Tax Rates Affect Location Decisions of Firms and a Country’s Industry Structure? Lessons for Australia

Here’s an idea that will cause progressives some angst: Let’s eliminate corporate income taxes. Before getting started, let’s first turn to two articles written by… Read More ›

America Should Eliminate Corporate Income Taxes

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?

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