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Visual Artistic Practice and Income Tax Concessions

Professor John Prebble has plausibly argued that income tax law is dislocated from the facts to which it relates and therefore leads to different treatment… Read More ›

Let the States Specialise in Services and Leave Tax to the Feds

State governments typically outperform the federal government in service delivery. They are closer to the coalface, more familiar with the intricacies of the terrain. Contrast… Read More ›

Temporary COVID Supplement Payments Associated With Better Mental Health, But Permanent Boost Likely Required

Receipt of the Coronavirus Supplement was related to less financial stress and better mental health among its recipients. The improvement in mental health was partly… Read More ›

Updating the Tax Agents Services Act 2009

The Tax Agents Services Act 2009 (TASA), administered by the Tax Practitioners Board (TPB), has governed the operation of tax agents for more than a… Read More ›

US Health Insurance: Are There Better Ways to Insure Americans?

Health risk is difficult to insure via private insurance markets. Information asymmetries between buyers and sellers of private insurance plans cause adverse selection and moral… Read More ›