Tax Reform



In an era when big-bang tax reform is off the table, a coherent set of smaller reforms can contribute to budget repair while shoring up… Read More ›

Why the Stage Three Tax Cuts Should Be Replaced

In the 2021-22 Federal Budget, the Government announced that the current individual tax residency rules will be replaced with new tests, based on the recommendations… Read More ›

An Evaluation of the Proposed Changes to the Individual Tax Residency Rules – Impact on Australian Expatriates

Recently, several of the members of British Parliament wishing to be considered to be the next Leader of the Conservative Party and Prime Minister sought… Read More ›

The Tax Battle to Become UK’s Next Prime Minister

Australians pay too much income tax – or so some argue. The Australian Financial Review’s economics editor, John Kehoe, for example, has noted: Australians are… Read More ›

Do Australians Pay Too Much Income Tax? 6 Charts on How We Rank Against the Rest of the World

The circular economy represents a move away from a traditional, ‘take-make-use-dispose’, linear system to one that designs out waste and pollution, keeping products and materials… Read More ›

Supporting a Circular Economy Through Taxation

New South Wales Treasurer Matt Kean has been loudly calling out failures of expenditure by the Commonwealth, as we head into budget and election season… Read More ›

[Budget Forum 2022] For Social Infrastructure and Tax Reform, We Need a New Federal Fiscal Bargain

Deductions for work-related expenses (WREs) have been a feature of Australia’s income tax system since it commenced in 1915. The longstanding policy justification for deductions… Read More ›

Options for Work-Related Expense Deductions Reform

Although the devil will be in the detail, the final report of the ‘Australia as a Technology and Financial Centre’ committee (tabled on the 20th… Read More ›

The Bragg Report’s Agenda for Reforming Capital Gains Tax for the Crypto Economy

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