Tax Reform



Politicians often invoke the word “reform” to convey the significance, or gravitas, of a particular policy change they are proposing. However, the tax policies implemented… Read More ›

What Will the Coalition Be Remembered for on Tax? Tinkering, Blunders and Lost Opportunities

There were no new tax ideas in the 2019 Budget, which I guess is to be expected from a six-year-old government ready to pull the… Read More ›

[Budget Forum 2019] A Simpler Tax System Should Spark Joy—Eliminating Tax Brackets Sadly Doesn’t

“If we have always considered the revenues as the sinews of the commonwealth…” (si vectigalia nervos esse rei publicae semper duximus…) (Cic. Manil. 17). It… Read More ›

Politics of Taxation in the Roman Empire

On Friday morning last week I put on the TV in Queensland to catch the final stages of the Sydney to Hobart yacht race on commercial television,… Read More ›

Australia, as Designed in the 1890s, Is Past Its Use-By Date

“Relative to other similar size OECD countries, Australia’s company income tax rate is high … Australia should respond to these developments by reducing the company… Read More ›

Are Tax Cuts Just Not Cutting It? Improving the Efficiency of the Corporate Tax System

In Australia, it appears that every newly elected government grapples with how best to tax small businesses. The small business sector is often seen as… Read More ›

A Dual Income Tax System for Australian Small Business: Will It Achieve Greater Tax Neutrality?

One of the key themes in politics this year has been that the political system isn’t delivering. In the economy, we are told we need… Read More ›

Tinkering Can Achieve a Lot. Politics Isn’t Broken

The government’s surprise move to address the way tax revenue is collected for gas projects is a welcome reform, but Australia still has a long… Read More ›

Tax Reform on Gas Is Welcome, But Other Difficult Issues Lie Ahead

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