Ann Kayis-Kumar

Negative gearing distorts the tax system and is skewed in favour of higher incomes, says UNSW Business School tax expert Dr Ann Kayis-Kumar.


The 2018 federal budget announced by Scott Morrison may be based on sound economics, but it is largely mundane in most areas.


Australian consumers could be affected if the 2018 federal budget imposes GST on small foreign imports.

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With $7 billion extra unexpected revenue from previous tax measures, the government may not need to make changes in the upcoming budget.


Australia’s taxation system is under attack from widespread tax minimisation, excessive deductions, poorly designed property taxes and gender bias. But help is at hand.


The current system of determining which organisations can receive tax-deductible donations and which cannot is overly complex and ad hoc, writes Fiona Anne Martin.

Diego Rivera

As public funding declines, many Australian artists struggle to make a living. Can we learn from Mexico, where in lieu of cash artists are allowed to pay tax in paintings or sculptures, asks Usman Chohan.

card tricks

We need to look beyond the statistics, slogans, and spin to uncover the real impact of the upcoming federal budget, writes Richard Holden.

angel investor

Restricting the tax offsets for investing in start-ups to just those with plenty of money will hurt entrepreneurs, writes Jason Zein.


The ALP has based its negative gearing policy on a paper by UNSW Economics Professor Richard Holden.