Recent tax debates have focused on proposals to index personal income tax thresholds to inflation to eliminate bracket creep. The proposals come in response to… Read More ›

The Impact of Tax Indexation on the Budget and People: Part 1

In Part 1, I examined the fiscal cost of indexing Australia’s personal income tax thresholds to inflation. In Part 2, I discuss its distributional impact.… Read More ›

The Impact of Tax Indexation on the Budget and People: Part 2

Chris Murphy’s article in The Conversation on June 3 calling for a rethink of superannuation tax arrangements misrepresents Ken Henry’s review recommendations for taxing super… Read More ›

Tax Concessions for Super Do Not Need a Major Rethink

The federal government has proposed an additional tax of 15% on the earnings made on super balances of over A$3 million, the so-called Division 296… Read More ›

Tax Concessions on Super Need a Rethink

When former Prime Minister John Howard introduced A New Tax System, around the introduction of a flagship goods and services tax (GST) in 2000, he… Read More ›

More Choice for Women? The Howard Government’s Tax and Transfer Reforms

The belief that superannuation is generally lightly taxed, even subsidised, is widely held not only in official policymaking circles, but also amongst independent economists and… Read More ›

Despite Concessions, Superannuation Is Heavily Taxed

Many retired Australians are covered by defined benefit schemes funded by their superannuation savings. These schemes were supposed to be very beneficial to retirees as… Read More ›

Did Retirees Lose Out When They Accepted Defined Benefit Schemes?

Media attention has revved up about the new 15 per cent tax on super, which brings tax on earnings for those with balances of more… Read More ›

Let’s Just Relax and Pass the Fair and Affordable Super Tax

more articles ››
top