The decision to terminate the statutory formula method under the fringe benefits tax regime will have significant ramifications on the car industry, the local car manufacturing industry and employment…
Articles on Taxation
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The tax arrangements of major brands such as Google, Apple and Amazon have prompted a fierce debate over questions of organisational ethics, social justice and international co-operation. But as a consumer…
It has been pretty difficult to get too excited about the latest budget – it is a lame Swan effort from a dying government. It will mostly be remembered as a monument to fiscal irresponsibility. The budget…
As a recent Grattan Institute report showed, Australian governments face a decade of deficits unless governments make tough decisions to both reduce expenditure and increase taxes. How does the 2013-14…
Few taxes have been as politically fraught as the GST. The deal, brokered by the-then Prime Minister John Howard and the Democrats in 2000, was not only controversial for its political ramifications, but…
All Australian governments, and ultimately all Australians, are faced with making tough decisions in their budgets. Without significant reductions in government expenditures and the services they provide…
There is much to consider when thinking about our future as a nation. We are a small, resource-rich, open economy facing a volatile global environment. We are particularly vulnerable to the impact of climate…
Today, the Australian government announced additional taxation of high income funds in the decumulation or retirement stage of investments in superannuation. Arguably, the changes add more to complexity…
Two changes are needed to the taxation and family benefits system to improve efficiency and achieve equity between families. The first step is to replace the current complicated family tax benefit payment…
New research by economists from the Australian National University claims that if petrol excise duty were linked to inflation, Australians would drive less and buy more fuel-efficient cars. But higher…
An iron law of economics is that people respond to incentives. If the petrol price goes up, it should be of little surprise that consumers alter their choices at both the petrol pump and the car dealership…
President Obama left little doubt during his State of the Union address as to what his top priority will be in the years ahead. “A growing economy that creates good, middle-class jobs”, the President declared…
Why hasn’t the Minerals Resources Rent Tax (MRRT) produced significant revenue? The answer lies in a combination of basic features of the MRRT design, and the recent fluctuation in prices of iron ore and…
In March this year Australia and New Zealand will celebrate the 30th anniversary of a trade agreement known as Closer Economic Relations (CER). Few Australians and New Zealanders are likely to notice…
Last Wednesday, Prime Minister Julia Gillard announced the start of what is set to be Australia’s longest election campaign. Set for the 14th of September, it will last approximately eight months. One…
At a meeting in Luxembourg last week, the finance ministers of 11 members of the European Union (Austria, Belgium, Estonia, France, Germany, Greece, Italy, Portugal, Slovakia, Slovenia and Spain) agreed…
With appropriate investment in design and explanation, a larger GST reform package could be one of the most effective and easiest options to help reverse Australia’s lagging productivity growth. Changes…
If Australian governments are serious about raising rates of economic growth, they must reform the tax mix and increase the workforce participation rates of women and older people. Each of these reforms…
Alcohol is a prime target for taxation. It’s a good source of government revenue; it allows governments to recoup costs for providing services to drinkers (such as accident and emergency care and policing…
The 2012 federal budget offers to return a modest surplus of $1.5 billion over the financial year 2012-2013, with the hope of further surplus budgets in the following years. In normal circumstances, this…
Top contributors
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Visiting Professor of Tax Law, New York University, and Professor of Law, The University of Melbourne
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Professor, Department of Economics, The University of Melbourne
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Associate Professor, University of Sydney
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Adjunct Professor, Curtin Law School and Curtin Business School, Curtin University
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Professor Emerita of Law, Vanderbilt University
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Associate Professor of Business, Boston University
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Professor of Taxation, QUT Business School, and ARC Future Fellow, Queensland University of Technology
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Emeritus Professor of Accounting, University of Essex, University of Essex
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Deputy Director and Associate Professor, Centre of Policy Studies, Victoria University
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Visiting Academic, The Open University
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Lecturer in Accounting, Edinburgh Napier University
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Professor of Economics, Director of the Australian Institute for Business and Economics, The University of Queensland
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Lecturer, School of Taxation ＆ Business Law, UNSW
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Emeritus Professor of Economics (Griffith University) and Teaching Associate (University of Queensland), Griffith University
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Professiorial Fellow, The University of Melbourne