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A COVID-19 Check for the Budget System

When the coronavirus hit in 2020, almost USD 14 trillion was committed globally in initial government responses to the pandemic. This was often done by… Read More ›

How Did the OECD BEPS Indicators Develop? A Critical Update of BEPS Action 11

Profit shifting of multinational corporations is a pressing topic in the public debate, academic research, and political agenda. The issue of ‘aggressive’ tax planning and… Read More ›

Deemed Source of Income: Expanding Australia’s Domestic Tax Base

The acceleration of the globalisation of Australia’s economy and increasing use of digital technology in business and trade has put pressure on governments to efficiently… Read More ›

Water Taxes: A Systematic Literature Review With Application to Australia and New Zealand

In 2019, we set out to undertake a structured literature review on the topic of water taxes. For a topic that has such global significance,… Read More ›

How to Build a Transformational Tax System for Small Businesses Using Technology as a Pathway to Reform

From time to time, there have been various reviews into whether taxable income should be aligned with accounting income in order to reduce some of… Read More ›