#TTPI #TaxFact Accounting and taxation concepts are not always aligned. Link: crawford.anu.edu.au/sites/de…

Why have autism diagnoses in Australia tripled in just a decade? A new study published in the Journal of Health Economics reveals the NDIS itself accounts for 47% of all new autism diagnoses since 2013. Read more on Austaxpolicy: austaxpolicy.com/nearly-half… #AusPol #NDIS #Health

Did you know the ATO uses AI to assess potentially non-compliant tax claims? If not, you're not alone – only 30% of surveyed WA small businesses knew. Dika Sembiring explores how opaque ATO AI models undermine procedural fairness and trust. Read more:austaxpolicy.com/can-wa-smal…

James Giesecke and Jason Nassios examine how Australia's new capital gains tax indexation system could increase tax burdens by failing to recognise real losses, with implications for inflation, investment risk and long-term holdings. Read more here 👇 austaxpolicy.com/indexing-ca…

How do the 2018 GST distribution changes impact horizontal fiscal equalisation? David Higginbottom explores the mechanics of WA's GST floor and the economics of resource export taxation. austaxpolicy.com/the-joke-is… #TaxTwitter #EconTwitter #GST #PublicPolicy

Mothers produce ~35.6 billion litres of human milk annually, but neither the food itself nor the associated care work appears in GDP. This invisibility leaves children worse off. Read more at: austaxpolicy.com/beyond-gdp-… #BeyondGDP #HealthEconomics #Inequality

Do people on the same income pay the same tax? Pierre Bachas, Christopher Hoy, Anders Jensen and Mahvish Shaukat examine tax fairness between employees and the self-employed across 29 lower-income countries. Read more here 👇 austaxpolicy.com/equal-pay-u…

While Canadian tax code complexity grew 5-fold in 50 years, individual compliance time has actually dropped since 1985! François Vaillancourt explains why a low "tax pain" index means less push for simplification. Read on Austaxpolicy: austaxpolicy.com/tax-complex… #TaxPolicy

How user-friendly is South Africa’s VAT Act? Not at all. A new empirical study by Muneer Hassan proposes reorganising the Act around the lifecycle of a VAT vendor, without changing a single word of the law. Read more: austaxpolicy.com/south-afric… #VAT #TaxLaw #SouthAfrica

Does Australia’s GST apply across its entire territorial sea? A 2015 change to the GST Act appears to have unintentionally excluded the outer 9 nautical miles of Australia’s territorial sea. Aleks Zochowski and Peter McMahon examine the implications. austaxpolicy.com/the-operati…

Behavioural nudges are designed to influence behaviour without removing choice or substantially changing economic incentives. But what happens to taxpayer rights when nudging becomes a routine part of tax administration? Find out: austaxpolicy.com/when-does-a…

Carrot or stick? 🥕🏏 Australia spends $7.6B/yr on the Private Health Insurance Rebate. A new study by Staub & Zhang shows it’s no more effective than the Medicare Levy penalty, mostly subsidising those who'd buy cover anyway. Read: austaxpolicy.com/carrot-or-s… #AusPol #TaxPolicy

How much does population ageing cost economic growth? New research finds that the answer depends partly on fiscal health and labour force participation. Read more 👇️ austaxpolicy.com/how-much-gr… #PopulationAgeing #EconomicGrowth #FiscalPolicy

As Canada’s population ages, more seniors are relying on home care. But do existing tax credits provide effective support to those who need it most? Raymond Li explores this question in his latest Austaxpolicy article. Read more 👇️ austaxpolicy.com/making-home… #TaxPolicy

When do Australians expect to retire - and when would they actually prefer to? New research by Inga Kristoffersen and Paul Gerrans finds that both expected and preferred retirement ages have increased since 2003 Read more: austaxpolicy.com/great-retir… #Retirement #Superannuation

50 years after the release of the Asprey Taxation Review, the debate over how we tax individuals and families remains highly relevant. In this article, Helen Hodgson examines Asprey’s defence of the individual tax unit through a gender lens. Read here 👇 austaxpolicy.com/asprey-was-…

Can telehealth improve access to healthcare and more efficiently use public resources without affecting the quality of care? New research examines the impact of telehealth on prescribing quality. Read more here 👇 austaxpolicy.com/telehealth-…

Did decolonization strengthen fiscal capacity in Africa? Dhammika Dharmapala and Marvin Suesse find that post-independence governments substantially increased revenue-raising capacity, with state legitimacy helping explain the change. Read more here 👇 austaxpolicy.com/decolonizat…

Digital services taxes are often treated as an international tax issue — but they can also be understood through trade policy. Read Victoria Plekhanova and Chris Noonan's article to explore DSTs as tariffs and anti-subsidy measures here 👇 austaxpolicy.com/digital-ser…

Australia’s tax code is split between the 1936 and 1997 Acts. But is combining them the real solution to tax complexity? 🤔 Sally-Ann Joseph, Helen Hodgson & Chris Evans explore the compliance burdens of the dual-Act system. austaxpolicy.com/unfinished-… #TaxLaw #TaxReform #AusLaw

Housing stress is rising again among low-income renters. Peter Whiteford argues that increasing Commonwealth Rent Assistance is key to reversing the trend. Read his analysis here 👇 austaxpolicy.com/budget-foru…