Our journal article, “The Changing Tides of Part IVA: Guardian and Minerva Insights,” delves into the evolution of Australia’s General Anti-Avoidance Rule (GAAR) and its… Read More ›

The Changing Tides of Part IVA: Guardian and Minerva Insights

Customs duties on imports were traditionally the most important source of government revenue. In the first year of the Australian Federation, customs duties raised 86.2%… Read More ›

The Symbolism of Colonial-Era Customs Houses

Meta’s announcement nearly eight months ago that it would no longer do commercial deals under the News Media Bargaining Code has led to much speculation… Read More ›

Should a Big Tech Tax Fund News?

Australia’s two million-plus property investors – about 60% of whom negatively gear – are expecting to be affected if the government changes property tax concessions… Read More ›

Potential Impacts of Tax Incentive Changes for Property Investment on Capital Flow and Migration in Australia

Economists almost universally recognise that a land tax – an annual tax on the unimproved value of land – is amongst the most efficient taxes… Read More ›

Land Tax: Making an Efficient Tax More Equitable

We conducted a study to examine how the 2011 Queensland Floods affected people’s incomes, tax deductions, and taxes owed. As natural disasters become more frequent… Read More ›

Paying Income Tax After a Natural Disaster

In a recent article, I considered the context and rationale of the exemption from Australian dividend withholding tax (DWT) for franked dividends paid by Australian… Read More ›

Challenging Australia’s Withholding Tax Exemption for Franked Dividends

Australia’s tax system is needlessly complex, and that’s making it costly in ways that aren’t obvious. New research from our team at the Australian National… Read More ›

Rounding Up: How Our Research Used Round Numbers to Zero in on Tax Evasion

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