Aaron Lane

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Aaron M. Lane

Penalising work – a historical account of penalty rates in Australia

This report argues that reform is required to allow for greater flexibility over penalty rates in what is currently a highly centralised system.

A taxing approach to choice: how behavioural taxes deliver perverse outcomes

Executive summary: Behavioural taxes are taxes that are designed to influence behaviour against consumption. The application of behavioural taxes is fundamentally illiberal. They interfere with the rights and freedoms of individuals to make choices about their own consumption. Behavioural taxes generally take the form of...