This paper argues that to differentiate between superficial tax changes and meaningful tax reform, it is necessary to understand the link between taxes, incentives and behaviour.

This study investigated Australia’s top-performing disadvantaged schools, with the aim of finding any common policies and practices that have led to their success.

This paper looks at the evolution of capital gains tax (CGT) to this point, including how past reforms were justified. It then examines whether discounting capital gains or indexing for inflation — or indeed, a combination of the two — is the better model. The paper then considers the principles underlying CGT, and whether they...

The principles of free market, liberal, democratic capitalism are under assault, argues Emeritus Professor Wolfgang Kasper in this essay.

This paper discusses the history of cash refunds of excess franking credits, and the impact abolition would have on taxpayers, markets and revenue.