Achieving global consensus on changes to the international tax system and digital economy would be a considerable prize.
It is instructive to learn from other countries’ systems and experiences in most fields. Indirect tax and its compliance costs are no different.
The centrepiece of the Budget is the personal tax cuts – and it is welcome, given sluggish wage growth to see action for both lower and middle earners.
More than 125,000 returning-to-work Australian mums are actually financially worse off by increasing their working days above three days a week.
Each Federal Budget has a narrative and a seduction. Sometimes the narrative resonates. For some budgets, there is a mismatch, rightly or wrongly.
The problem is indisputable – women make up just over half of the Australian population yet, on average, they are paid $26,000 less per annum than men1