Rather than dumping JobKeeper, David Richardson argues in this discussion paper that it can be reformed in such a way that more of the payment is clawed back by the government, and that can be done by making it taxable at a much higher rate than other business income.

The important and contentious Glencore Case breaks new ground in the application of Australia’s transfer pricing rules to an integrated global business, particularly in framing how the rules take into account business and market risks impacting on such a business.

The goal of this report is to provide a framework for improving the taxation of savings in Australia over the medium to long term and to demonstrate a consistent approach for evaluating policy proposals to change existing savings taxes.

This paper argues that ongoing policy initiatives focused on governments borrowing in order to stimulate the economy, particularly through consumer spending, will fail to revitalise the long-term productive capacity of the Australian economy.

This report compares the Australian and New Zealand family tax credit systems. Findings demonstrate that the Australian system is significantly more generous. This is particularly the case for families receiving income support.