The truth about Labor's policy on dividend imputation credits: You might have heard a lot of lies from Scott Morrison and Josh Frydenberg about Labor’s policy on dividend imputation credits. Here are the facts on Labor’s policy so you can read the truth for yourself. What is Labor’s policy? A Shorten Labor Government will make...

This paper briefly touches on state-based and cosmopolitan theories of international distributive justice, before considering whether we need to unpack the very concept of the country, nation-state, or government to achieve the transnational provision of public goods and redistribution between rich and poor.

This audit assessed whether the Australian Taxation Office (ATO) has effectively responded to recent unscheduled information technology (IT) system outages.

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...

One focus of this paper is on the fiscal incentives faced by state governments and how these incentives cause regulatory problems. This suggests reforms to the federation, worthwhile for many reasons, will also assist in cutting back Australia’s red tape burden.