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Online shopping and potential changes to the low value threshold: costs and benefits for government, consumers and retailers

Imposing the GST on different types of imports has been a contentious topic for some time. Different parts of Australian society stand to benefit or lose significantly depending on how, or whether, the system is changed. This paper outlines the regulatory framework, including the relationship between online shopping and the low value threshold.Read more

Divided Welfare?

Having shared similar social policy settings during much of the twentieth century, Australia and New Zealand experienced quite different processes of economic restructuring during the 1980s and 1990s. Australia's more consensual politics led to both a more progressive tax structure – maintaining...Read more