Taxation

Home Policy Spotlight Taxation

The Tax Power

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The Commissioner of Taxation has too much power.  Libertarians consider tax to be either theft or, at best, should be low and flat to cover bare necessities. It certainly shouldn’t be as complex as it is or run to thousands of pages.  Most mainstream tax reform proponents have grandiose visions that would only add complexity and likely raise the overall tax...

Too Much Government

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Expectations of the role of the government have been rising steadily over the last decade. They rose substantially during the eastern states’ bushfires in late 2019 and early 2020, and again in response to the floods that followed in NSW and Queensland. And they reached stratospheric levels during the Covid panic. Judged by the number of lives lost, those bushfires...

The Rise of Citizen Journalism and Independent Media

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Shortly after 4pm on the 27th of March, the X account @churPanic commenced a live broadcast on a mobile phone from the streets of Gisborne, New Zealand.  Against a backdrop of community outrage at taxpayer-funded Rainbow Storytime in the local library, a pedestrian crossing had been whitewashed. Residents of this small North Island town were protesting at the repainting of...

Free Markets Work Better for Energy

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Energy is again front and centre in the news with the debate over the merits of nuclear energy becoming mainstream. But then last week the Prime Minister announced a new scheme to subsidise the manufacture of solar panels in Australia. One wonders whether this is to support industry or just to close down a debating point against solar -...

None of your Business

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Housing affordability is a perennial issue that seems to be spilling over into the political domain in a way that is more divisive and acute than ever. And as usual, the political class is more interested in sounding like they are engaging with the issue than actually addressing it. Oddly enough it is the left side of politics that has...

The Everyday Libertarian

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In today's politically charged atmosphere, evangelical libertarians often stray into polarising debates around topics like firearms or drug legalisation. Is there a subtler, more effective approach?   I suggest the “everyday libertarian mindset”. It involves reframing common complaints and concerns through the lens of smaller government and individual liberty. I often hear myself responding to complaints about government by saying “that’s why...

The Missing Ingredient – Assimilation

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When Al Grassby was Immigration Minister in the Whitlam government in the early 1970s, he announced that multiculturalism was to be Australia’s future policy. Assimilation was over.  There was a time when Australia actively promoted assimilation. It was the late nineteenth and early twentieth centuries  and applied to Aborigines, varied by state and location, involved the removal of vulnerable children...

Forum Shopping for Native Title rights

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The Rolling Stones were wrong: you can always get what you want if you are patient and the taxpayer foots the bill.  And if you forum shop.  So it was with a recent native title ‘victory’ at the High Court of Australia. The Court overturned a decision of the full court of the Federal Court of Australia. Native title holders at...

The New UAE Corporate Tax

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The United Arab Emirates (UAE) is famous for, among other things, zero tax. That ended this year. The UAE now has a 9% tax rate for all but a very few exempted industries. The implementation of a corporate tax is not because the UAE needs the money to build new roads, hospitals, schools or public facilities. The UAE is home...

The Misguided Quest for “Fair Share”

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“Grab your torch and pitch-fork” was the rallying cry of the left in the recent debate over stage three tax cuts.  And so the mob was led to follow a trail of sprinkled money to the door of high income earners to rob them of tax relief.  In the debate over Australia's tax system, the concept of "fair share" has...

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Now deceased American comedian and actor Robin Williams used to tell a story of being interviewed on a German talk show.  As a guest,...