Tax Revenue



Tax-driven off-market buybacks were first used in 1997 by the Commonwealth Bank. Since then, TOMBs (as we call them) have been used nearly 60 times,… Read More ›

Time to Kill Off Tax-Driven Off-Market Buybacks

In the broad-based consumption tax system known as a value-added tax or goods and services tax (GST), the treatment of residential premises in practice is… Read More ›

Including Resales of Residential Premises in the GST Base

Around the world, tax compliance is a serious problem with big consequences. The case is no different in Papua New Guinea (PNG). It is an… Read More ›

Can Sharing the Joy of Tax Increase Government Revenue in PNG?

The world is focused now on a public health crisis and the economic disruption caused by the appropriate policy response. The current environment is likely… Read More ›

Fiscal Implications of the Coming Transportation Revolution

The current recession is very large. Subject to the key caveat that forecasts are subject to really wide bands of uncertainty, Deloitte Access Economics estimates… Read More ›

The Outlook for the Australian Budget

Australia needs a national coronavirus taxation summit to set out a road map of reform for the tax system. A summit that can clearly and… Read More ›

Let’s Finally Reform the Tax System

The 1987 federal election campaign was defined by the TV ad featuring “whingeing Wendy”, a suburban housewife questioning John Howard from her kitchen, with devastating… Read More ›

Snap Back to What? We Need a Steady March to Reform – and a Broader Tax Base

The fundamental role of government is to secure the welfare and safety of its people. The COVID-19 crisis coming so soon after the summer’s extraordinary… Read More ›

The Government’s Fiscal Tool Kit for COVID-19

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