This paper makes the case for a more deliberate and expansive consideration of political economy issues in the context of Australian tax policy. The paper proposes a number of areas of analysis to further develop an understanding of Australia’s tax policy landscape.

Since taking office, US President Joe Biden has put forward a bold plan for international cooperation to stop tax avoidance by multinational companies. The UK has every reason to support the Biden Administration's plan for a global minimum corporation tax, this paper argues, and for it to be set at a minimum rate of 21...

This discussion paper proposes a straightforward and achievable tax reform—a standard deduction—that would lift billions of dollars worth of dead weight off taxpayers' shoulders every year.

In this article, the authors critique the compulsory zero-rating (CZR) GST rules for land transactions that were introduced in New Zealand ten years ago.

After the tumult of the Whitlam Government, the Fraser Government (1975-1983) saw consolidation with less reform. The 1975 Asprey report remained largely unactioned, despite the fundamental problems that burdened the Australian tax system. The 1983 election of the Hawke Government, however, set in train a series of economic reforms, and tax would play a big...