Many existing multidimensional poverty tools are adult-focused or use the household as the unit of analysis. This means that the ways in which children experience poverty are often excluded from measurement. austaxpolicy.com/defining-and-m…

This week on Austaxpolicy | How Much Does It Really Cost to Raise a Child? By Ben Phillips. austaxpolicy.com/how-much-does-…

This week on Austaxpolicy | How the Pandemic Affected Self-Assessed Tax Payments of Small and Medium Enterprises in Indonesia, by Ferry and John Hasseldine. austaxpolicy.com/how-the-pandem…

The consequences of de-globalisation are often discussed in terms of growth, investment, or employment. Yet an equally important – and less examined – dimension is its impact on fiscal capacity: the ability of governments to raise and mobilise revenue. austaxpolicy.com/international-…

Calculating the cost of raising kids is a complicated beast that raises many questions for academics to consider. Ben Phillips and his co-authors took a new approach in their latest research. austaxpolicy.com/how-much-does-…

New Zealand’s response to tax administration reform has been extensive and in many respects has followed or mirrored developments in Australia. austaxpolicy.com/new-zealands-t…

#News Public Economics Forum: Rethinking Employment Services Design austaxpolicy.com/news/public-ec…

Using Housing Income and Labour Dynamics in Australia data, Ben Phillips estimates how much extra disposable income a family with children needs to maintain the same living standard as a couple without children. austaxpolicy.com/how-much-does-…

#NewPost Modern tax debates often ask how to raise revenue with minimal distortion. A different starting point is to ask what fiscal architecture best supports humanity’s long-run survival and flourishing. By Mark Bowler-Smith. austaxpolicy.com/two-taxes-for-…

Many older Australians enjoy incomes in their 60s of the average working 40 year-old. Younger people bear the brunt of this support. How did we get here? Read theconversation.com/taking-from-th… Austaxpolicy ANU Media The Conversation - Australia + New Zealand.

#TTPI #Seminar Australia experienced a sharp increase in disability employment in the wake of the COVID-19 pandemic. Join Aaron Mollross on Friday 14 November to discuss the factors behind this trend. crawford.anu.edu.au/event/disabili…

Mark Bowler-Smith proposes two new business taxes: a Nature Preservation Tax and an Entropy Tax. They are intended to work together: the nature preservation tax prices the physical footprint of activity; the entropy tax prices the disorder it creates. austaxpolicy.com/two-taxes-for-…

#TTPI #Seminar On Friday 7 November, Christopher Hoy (University of Melbourne) will present “Informality, Incidence, and Pass-through of VAT Exemptions”. crawford.anu.edu.au/event/informal…

Every tax reform proposal that gets killed makes the next tax reform proposal less likely. austaxpolicy.com/chalmers-super…

Mark Bowler-Smith proposes two complementary business taxes designed to preserve nature, drive efficiency and accelerate knowledge creation. austaxpolicy.com/two-taxes-for-…

#TTPI #Seminar New time and location! Jonathan Hambur's Shifts in Australian price-setting behaviour around large shocks will be held on Tuesday 2 December 11.30am and the location is Seminar Room B, Coombs Building. crawford.anu.edu.au/event/shifts-a…

Since 2013, Indonesia has implemented a presumptive tax regime to assist SMEs fulfill their tax obligations by using annual turnover as a proxy to estimate their tax liability. How did the COVID-19 pandemic impact Indonesia's tax receipts? austaxpolicy.com/how-the-pandem…

#TTPI #Seminar Christopher Hoy (University of Melbourne) will be with us today to discuss the pass-through and incidence of Value Added Tax (VAT) exemptions on food in a low-income setting with very high levels of informality. crawford.anu.edu.au/event/informal…

#NewPost Since the 1980s, the idea that taxes on consumption are inherently superior to taxes on income has hovered ghost-like over every attempt at tax reform in Australia. Peter Davidson challenged the idea. austaxpolicy.com/why-taxing-inc…

Tax is a powerful information channel. Mark Bowler-Smith proposes two new business taxes to translate ecological realities into everyday business decisions while keeping the path to profit squarely aligned with discovery and invention. austaxpolicy.com/two-taxes-for-…