Tax Revenue



In addition to the preference available to owner-occupiers in the form of the main residence exemption, the Australian tax system offers preferential income tax treatment… Read More ›

The Income Tax Treatment of Housing Assets – Assessing Proposed Reform Arrangements

While the phrase “lower taxes” was repeated half a dozen times in Treasurer Josh Frydenberg’s 2019 Budget Speech, the gold medal for most repeated phrase… Read More ›

[Budget Forum 2019] “All Without Increasing Taxes”? A Closer Look at Treasurer Frydenberg’s Refrain Repeated Eight Times in His Budget Speech

In his maiden Budget, Treasurer Josh Frydenberg announced that the Australian Budget is ‘back in the black’ for the first time in over a decade,… Read More ›

[Budget Forum 2019] Forecasts and Deviations – the Challenge of Accountable Budget Forecasting

Editor’s note: This is the text of the speech given by Danielle Wood at the Women in Economics pre-Budget event, held at the National Press… Read More ›

[Budget Forum 2019] Women in Economics 2019 Federal Budget Reflections

Classifying transactions as taxes can be problematic, particularly given the uncertainty surrounding the legal meaning of ‘tax’. While it is reasonably easy to identify a… Read More ›

On the Meaning of ‘Tax’

Ever wondered how much of the Federal Government’s taxes never gets collected? This is obviously an important and challenging question for government, policy makers and… Read More ›

Mind the (Tax) Gap—It’s Bigger Than You Probably Think!

The revenue performance of any tax, including broad-based consumption taxes such as the Goods and Services Tax (GST), is limited by the environment within which… Read More ›

Is Australia’s GST Achieving Its Revenue Capacity?

This is the text of the public lecture, ‘Tax lurks of the rich and famous: Why tax havens harm Australia, and how we can curtail… Read More ›

Tax Havens: The Little Islands That Are Costing You Big Money

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