Imagine being an international investor looking at Treasurer Tom Koutsantonis’s Budget. You wouldn’t be interested in his infrastructure spend and “future jobs fund”. You’d immediately hone in on...
Liberalism is waning everywhere, but that offers the opportunity for renewal, writes Dr Chris Berg. Nothing in the language of the 2017 Commonwealth budget was exceptional by Australian standards...
“The government’s plan to impose GST on goods purchased from foreign online retailers is a tax increase and should be rejected by the parliament”, said Dr Chris Berg. Dr Berg and...
The Turnbull government’s proposal to eliminate the $1000 threshold before the GST is levied on imported goods is not a tax integrity measure. It is a tariff, and one that will have serious...
The Turnbull government’s diverted profit tax has passed the Parliament. Introduced in response to the moral panic that, somewhere, somehow multinational corporations don’t pay a fair...
“Comments made today by the Tax Commissioner Chris Jordan that corporate tax avoidance is a minor issue vindicate Institute of Public Affairs research”, said Chris Berg, postdoctoral...
Dear Committee, At the Sydney public hearings on the Select Committee on Red Tape on 24 February 2017, Senator Dastyari asked me to take on notice a “large ideological question”...
The free market think tank the Institute of Public Affairs has today warned that only full repeal of section 18C of the Racial Discrimination Act would fix the problems with the provision that...
Workplace relations, taxation and the regulation of alcohol are only some of the costly and complex burdens facing Australian hospitality and related industries. This paper is an enquiry into one...
The IPA’s Dr Chris Berg and Simon Breheny presented the case for 18C repeal to the Parliamentary Joint Committee on Human Rights. The IPA was live at the hearing, here are some of the...
This paper is a critique of the political claims which have accompanied the debate about multinational tax avoidance, both at the OECD and within Australia. The movement within Australia provides...
Below is an excerpt from the foreword of this report by John Roskam. In 1943, in the midst of the Second World War – a war fought to defend human freedom – the Institute of Public...
