This paper considers the potential for a basic income or guaranteed minimum income scheme for Australia. Proposals advocated by the Henderson Poverty Inquiry in 1975, the rationale for a basic income and work incentive effects are discussed. Four models for an Australian implementation are proposed, including required tax rates and outcomes for different groups.

This paper proposes a method to improve the cash flow corporate tax and in particular to make it better applicable to financial corporations.

This paper looks at issues with conventional approaches to capital income taxation, such as the income tax, the capital gains tax and the cash-flow consumption tax.

The Australian Government proposes to reduce the company tax rate from 30 to 25 per cent. However, there are widespread concerns that the fiscal cost is not affordable. This paper considers alternative reforms of corporate taxation that could fund a corporate tax rate cut. We address key non-neutralities in the corporate tax system and consider...

This paper considers alternative reforms of corporate taxation that could fund a corporate tax rate cut, while addressing key non-neutralities in the corporate tax system in an international context.