Tax Reform



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?

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?

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