Tax Revenue



There is considerable literature on the determination of a country’s tax ratio, or tax level, as a percentage of GDP. Studies explore the potential tax… Read More ›

Tax Ratio and Tax Effort in the OECD: An Empirical Study Using the Stochastic Tax Frontier Model

State governments typically outperform the federal government in service delivery. They are closer to the coalface, more familiar with the intricacies of the terrain. Contrast… Read More ›

Let the States Specialise in Services and Leave Tax to the Feds

As scientific progress advances in the fields of machine learning, robot dexterity and processing power, it becomes increasingly feasible for machines to replace humans in… Read More ›

Automation Tax: Adopt With Caution

Many governments provide tax concessions for private pension contributions. These concessions are designed to increase households’ self-reliance in retirement and reduce government expenditure on public… Read More ›

Do Caps on Superannuation Tax Breaks Really Improve the Budget?

The three decades of uninterrupted economic growth and the years of fiscal surpluses are over. Australia, along with the rest of the world, faces unprecedented… Read More ›

[Budget Forum 2022] On the Limits of Fiscal Financing in Australia

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

The theory of fiscal constitutionalism – essentially the idea, promoted by the Nobel Prize-winning economist James M Buchanan, that the state’s powers of taxing and… Read More ›

Fiscal Constitutionalism in Hong Kong

Public spending has mushroomed over the last two years as governments around the world struggle to cope with the health and economic fallout of the… Read More ›

Business as Usual or Breaking With the Past? IMF Tax Advice in the Covid-19 Era

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