Taxing capital income and the Z-tax solution

This paper looks at issues with conventional approaches to capital income taxation, such as the income tax, the capital gains tax and the cash-flow...

Should capital income be taxed? And if so, how?

There are three main approaches to taxing capital income, being the income tax, the...

Superannuation tax concessions and the age pension: a principled approach to savings taxation

This paper discusses the tax and transfer treatment of private superannuation retirement...