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Age-Dependent Risk Aversion: Re-Evaluating Fiscal Policy Impact of Population Ageing

Fiscal sustainability and optimal fiscal policy are central issues to demographic changes. Without reform, studies suggest that the current United States social security system will… Read More ›

Voluntary Tax Disclosures and Corporate Tax Avoidance: Evidence from Australia

Despite a rapidly evolving literature on corporate tax avoidance, relatively little is known about how firms respond to an increase in transparency of their tax… Read More ›

Regulating a New Phenomenon: Examining the Legal Nature and Taxation of Cryptocurrencies in Australia and Singapore

The rapid development of digital currencies represents significant challenges for authorities in various countries. There has been uncertainty about the treatment of digital currencies under… Read More ›

Biofuels, Ethanol and Tax Incentives

A greater diversity of resources is needed in the energy mix. Biofuels are currently a minor component in the energy mix and this shortfall should… Read More ›

The Effect of Penalties on Job Seekers

Being unemployed is difficult, and unemployment payments are designed to ensure that job seekers are generally financially better off from increasing their hours of work.… Read More ›