Tax Reform



While economists are renown for never agreeing, almost all do agree that stamp duty on property transfers is bad tax. Similarly, it is widely accepted… Read More ›

Stamp Duty Reform: How to Thread the Needle Between Economic and Political Objectives

Australia provides tax concessions to an extremely broad range of entities beyond the notion of ‘charity’. This includes agricultural entities, professional sport bodies, public universities,… Read More ›

Is the Tax Regime for Charities and Not-For-Profit Entities “Fit for Purpose”?

That the government has announced it is cracking down on egregious use of tax minimisation schemes is acknowledgement of a major fault with Australia’s tax… Read More ›

Level the Tax-Raising Playing Field

In 2016, the Board of Taxation initiated a review of Australia’s individual tax residence rules. This resulted in a final report in which it recommended… Read More ›

What Is the Future of Individual Tax Residence Under the Proposed Rules?

In February 2013, I published an article titled ‘Increases in residential land values in Australian capital cities’, in Urban Link, an electronic journal produced by… Read More ›

A Note on Abolishing Stamp Duty on Land

Stamp duty is Australia’s most inefficient tax. It punishes people who move, makes down-sizing and up-sizing difficult, decreases labour mobility, and, since it is only… Read More ›

How to Turn Stamp Duty Into a Land Tax Overnight

According to the “slippery slope” framework, tax compliance, and for that matter, tax policy development, is best facilitated by an approach that is founded on… Read More ›

Is New Zealand on a ‘Slippery Slope’ With Tax Policy?

Australia is one of the world’s richest countries but our government taxes and spends far less than most other OECD members. For decades, the richest… Read More ›

Budget Forum 2023: The Costly and Unfair Stage 3 Tax Cuts Will Undermine the Progressive Income Tax and Worsen Inequality

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