This report argues that the Medicare Levy is a fiscal fiction, as the levy revenue accounts for a mere fraction of government spending on Medicare.

The politics of property prices are shifting rapidly beneath the Turnbull Government. After declaring that housing affordability would be the centrepiece of next month’s federal budget, the government has been backtracking. The shift in rhetoric isn’t surprising. Despite all the talk of options on the table, the government is yet to show that it’s serious...

This paper provides an analysis of how the New Zealand tax system may be affecting residential property markets.

This paper provides an analysis of how the New Zealand tax system may be affecting residential property markets

When announcing the review on 30 November 2016, the Treasurer, the Hon Scott Morrison said, ‘We will ensure that the Petroleum Resource Rent Tax (PRRT) provides an equitable return to the Australian community from the recovery of petroleum resources without discouraging investment in exploration and development which is vital to that industry’. The review has...