In designing tertiary education income contingent loans (ICL), primary attention has been focussed on designing arrangements which improve access to and affordability of education. In contrast, much less attention has been given to how best to design the repayment of those loans in a way which...

The March 2014 Report of the National Commission of Audit and the Commonwealth's tax reform and federalism discussion papers published in the first half of 2015 provided some early insights into the Coalition Government's agenda for reforming the national tax system and fiscal federalism. One...

For governments confronting rising fiscal deficits and substantial public debt, every tax inevitably comes under close scrutiny -- especially the personal income tax because of its broad base and significant contribution to revenue. If increasing tax rates or broadening the income base is seen...

Over the last decade or so, a relatively small but growing number of national revenue agencies have sought to better understand the health of their tax system by turning their attention to the concept of the ‘tax gap’— the difference between the estimated amount of tax legally payable for...