Fiscal Federalism



Amalgamation is a popular tool for local government sector reform. Amalgamation of councils is employed frequently by Australian State governments seeking to increase council efficiency,… Read More ›

Do Local Government Mergers Reduce Government Expenditure? Evidence from New South Wales

On Friday morning last week I put on the TV in Queensland to catch the final stages of the Sydney to Hobart yacht race on commercial television,… Read More ›

Australia, as Designed in the 1890s, Is Past Its Use-By Date

The Australian Bureau of Statistics has just released its latest analysis of the effects of government benefits and taxes on household income. Overall, it shows… Read More ›

Who Gets What? Who Pays for It? How Incomes, Taxes and Benefits Work out for Australians

Goods and Services Tax (GST) reform options, in the form of widening the base, lifting the rate, and reducing exemptions, have recently returned to prominence… Read More ›

The National and Regional Consequences of Australia’s Goods and Services Tax

Originally published in the Huffington Post 31 March. Initial reaction to Turnbull’s proposal to allow some form of State income tax has ranged from it being… Read More ›

State Income Tax: Genius of Foolishness

In Brazil and Argentina, as in Australia, public welfare goods and payments have become increasingly targeted. They also increasingly have conditions attached. The ‘targeted’ welfare… Read More ›

Implementing a Conditional Welfare State: The Experience of Brazil and Argentina

India is moving towards introducing a Goods and Services Tax (GST). The GST would be a multistage comprehensive value added tax (VAT) encompassing both goods… Read More ›

Will India’s Proposed GST Work?

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