Pauline Hanson's February 2017 announcement that One Nation will again campaign for a flat-rate 2 per cent turnover tax takes her back to a policy position she first adopted nearly two decades ago.Initial analysis suggests that a shift from the current taxation mix to a 2 per cent turn over tax as proposed by Senator...

The government’s 10-year company tax cut plan was announced in the May 2016 budget, but was always going to be difficult to sell as an urgently needed reform. Since then, the debate has effectively shown that there is nothing in it that would increase the incentive to invest. This reflects the role of dividend imputation...

New research released by the Australia Institute today shows that government moves to cut unemployment benefits will put recipients at 32% below the poverty line. The research also highlights staggering inequality in Australia where the ten richest Australian families have the same wealth as the poorest 3.9 million Australians combined.

Reviews OECD data on the relationship between living standards and cuts in company tax rates compared with the provision of better education services. The graphs show the relationship between living standards and other variables that are at the centre of the disputes about the future direction of economic policy; cuts in company tax rates and...

One of the poorly understood impacts of a company tax cut is that there is little benefit to domestic investors because the way that company tax payments are credited against the tax payable by Australian owners of companies. The system of crediting company tax paid against the income tax liability of shareholders is known as...