The Coalition is guaranteeing essential services and lower tax. We can't have both
- Written by Michael Keating, Visiting Fellow, College of Business & Economics, Australian National University

In the midst of Labor’s campaign about the cost of living, the Coalition has zeroed in on one of those costs – taxes – and guaranteed to stop them rising. Its Lower Tax Guarantee promises:
No new taxes on Australian workers.
No new taxes on retirees.
No new taxes on superannuation.
No new taxes on small businesses.
No...