Discussion about tax reform has been dominated by self-interest, with the real purpose of tax lost.
The budget seems to be saying to people with taxable incomes of less than $80,000 – if you want to pay less tax, get yourself a negatively-geared property investment.
An ideological view and a powerful lobby group stopped the government from delivering a better budget.
Budget repair was put off till later, and the net impact of decisions in the budget was small, but it will be easier to defend in the coming election campaign than some other recent efforts.
Wins for small business; significant superannuation reform; multinational tax avoidance addressed; and more.
The elephant in the room is the difference between those who own and those who rent their homes.
They're the lines you sometimes hear before or after budgets from governments and commentators of all persuasions. The problem is they go against reality.
Think tank makes case for cutting capital gains tax discount.
Obama calls them insidious and others have described inversions as unpatriotic, but what they really do is show just how much of a mess the corporate tax code is.
It makes sense for the federal government to grease the wheels of federal-state tax reform.
There's no need to abandon the current tax collection system. Instead we should ensure the voting public understand where their taxes are going.
There's more than one way to restore Australia to genuine federation.
Free market economists love the idea, but not everyone would welcome the competition.
There's a reason the states have generally agreed to levy taxes in a uniform way.
It's not easy to prove which type of tax cut will drive more jobs and growth.
Using tax incentives to motivate innovation is more nuanced than governments sometimes assume.
Treasurer Scott Morrison, already under fire for not having tax policy out, has got into a stoush with former prime minister Tony Abbott over how much work was done before the leadership change.
Treasurer Scott Morrison has "rescaled" the tax debate to hold out the prospect of "modest" tax relief that may prevent average wage earners moving into the second highest tax bracket.
Negative gearing is not the housing saviour those in the industry claim it to be.
There's more than the GST to consider when seeking revenue from tax.