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Equity in Taxation: An International Comparison

The tax literature emphasizes two fundamental principles: efficiency and equity. People adjust their behavior in response to taxes leading to many distortions, such as discouraging… Read More ›

Remapping the Frontier of Tax Authority Immunity from Taxpayer Suit in a Digital Tax Administration World

We stand on the cusp of an artificially intelligent tax administration world. The transformation of tax authorities to this near-future state appears inevitable and unstoppable.… Read More ›

Is Australia’s Retirement Income System Delivering on Its Potential?

‘The Australian retirement income system is effective, sound and its costs are broadly sustainable’ according to the Retirement Income Review chaired by Mike Callaghan. While… Read More ›

How Do Corporate Tax Rates Affect Location Decisions of Firms and a Country’s Industry Structure? Lessons for Australia

A paradox one may encounter in the debate surrounding the competitiveness of Australia’s tax system in attracting corporate investment is that Australia has continued to… Read More ›

The Goods and Services Tax and the Policy Behind Exempting Basic Food

There are three aspects to tax policy: simplicity, equity and efficiency. The issue of taxing food at a flat rate is one of equity as… Read More ›