Policymakers and economists have long assumed that high-income individuals save most of a temporary increase in income. This belief has shaped fiscal policies, leading to… Read More ›

New Evidence Shows High-Income Earners Spend More of Their Income Shocks Than Expected

Family firms play an important role in many economies, yet they can present unique governance challenges. Among these challenges is the risk that family owners—often… Read More ›

Corporate Transparency, Tax Avoidance, and CEO Turnover in Family Firms

If there was ever an election campaign where there was a chance to think big on tax — at a time where cost-of-living pressures and… Read More ›

Budget Forum 2025: Why It’s Time to Think Big on Tax Reform

Since the establishment of the Administrative Appeals Tribunal in the 1970s, merits review in Australian law has had some consistent features. One has been that… Read More ›

Grounds to Object: The Limitation on the Scope of Merits Review of Tax Decisions

This is the second part of a two part series about the PepsiCo case, currently reserved for decision by the High Court of Australia, and… Read More ›

PepsiCo Case: Were the 2013 Amendments to the Income Tax General Anti-Avoidance Rule Effective?

On 3 April, the High Court of Australia reserved its decision in an appeal by the Commissioner of Taxation against the decision of the Full… Read More ›

PepsiCo Case: High Court of Australia Revisits the Income Tax General Anti-Avoidance Rule

Australia’s fertility rate has dropped to a historic low of about 1.5 births per woman – well below the replacement level of 2.1. At the… Read More ›

Pension Reforms and Fertility: The Intergenerational Impact of Grandmothers’ Eligibility

With just over three weeks to go until the federal election, both major parties are trying to position themselves as Australia’s better economic managers. Labor… Read More ›

Budget Forum 2025: Here’s How a ‘Silent’ Tax Hike Is Balancing the Budget – With the Heaviest Burden on the Lowest Paid

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