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Articles from Harry Clarke

Thoughts on Australian company tax reform

August 26, 2016 - 19:53 -- Admin

Introduction. One of the important constraints on tax reform in Australia is widespread ignorance about notions of tax incidence. A mistaken theory of tax incidence – the “flypaper theory” – suggests that taxes impact on those groups that they are directly levied on.  So, payroll taxes and superannuation levies fall on the companies they are levied on.


May 2, 2016 - 19:20 -- Admin

A student pointed out to me the Doddle Software for organizing meetings. It is easy to use and effective for seeking “majority rules” solutions to scheduling.  Here.

Or explicitly:



Pessimism overrules logic on our macroeconomic future & this imperils us all

January 18, 2016 - 20:56 -- Admin

I posted this on FaceBook on 27th August, 2015 but current events in world equity markets invite a repost and some further comments. Quote:

“There is hysteria over the alleged “China slowdown”. 7% growth in an economy that has been growing at 8-10% for a decade is substantial growth.

Do the arithmetic.