History of tax theory and reform concepts

Tax is a fascinating policy space that brings together a mix of economic, social, legal, accounting and administrative policy issues, heavily overlaid...

Design considerations for an Allowance for Corporate Equity (ACE) for Australia

Australia is facing a crisis in business investment. Even prior to the COVID-19 pandemic, Australia was experiencing capital shallowing—the ratio of...

State and Territory tax reform

The nature of Australia’s federation, including its Constitution, means the Commonwealth controls the principal revenue-raising instruments, but large...

Australia's future tax system

The year 2001 marked the centenary of the Australian Federation, and the new century promised fresh opportunities as technology developments and an...

2000: A new tax system

In 1995, John Howard, the newly elected leader of the Opposition, reflecting on the Coalition’s loss of the 1993 federal election on the back of the Labor...

1985 reform of the Australian tax system

After the tumult of the Whitlam government, the Fraser government (1975-1983) saw consolidation with less reform. The 1975 Asprey report remained largely...

Post-war tax reviews and the Asprey Blueprint

After World War II, international attention turned to economic reconstruction and the transition back to peace-time. As Australia settled into the 1950s...