Tax Revenue



With unemployment low and commodity prices favourable, the federal budget would already be in balance under prudent budget management, but that has been lacking for… Read More ›

Budget Forum 2025: A Balanced Budget in 2035-36 is Plausible, But Better Repair Work is Needed

Why it is important to revise the Laffer Curve today? Some may argue that the Laffer Curve is an outdated concept in fiscal policy, but… Read More ›

Rethinking the Laffer Curve From an Individual Approach: Evidence from the Spanish Income Tax

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

Royalty revenues from mining are an important source of revenue for many Australian state (and territory) governments. Our paper addresses the question: in what proportions… Read More ›

Volatile Mining Royalties and State Government Budget Decisions

The Morrison government’s decision to give a special deal to Western Australia for the distribution of the income from the goods and service tax is… Read More ›

It’s Time to End Western Australia’s $4 Billion-Per-Year GST Bonus

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

The value-added tax (VAT), or goods and services tax (GST) as known in Australia and some other countries, has gradually been adopted in more than… Read More ›

What Impairs the ‘Money Machine’ of VAT in Developing Countries?

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

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