Many readers would be familiar with the concept of legal professional privilege (LPP) from the Tom Cruise-hit film The Firm, a dramatisation of the John… Read More ›

‘She’ll Be Right’: In the Land of the Fair Go, Is Privilege a Tall Poppy That Needs to Be Cut Down?

The discussion in the first part of this series – like most analyses of social expenditure – is based on gross (before tax) public expenditure… Read More ›

How Generous Is the British Welfare State? Part 2: The Social Division of Welfare – Taxation, the Public and Private Mix and Redistribution

The October 2022 Federal Budget announced a number of tax and compliance related measures directed at large multinational companies. These included, extending funding for the… Read More ›

[October Budget 2022] Improving Tax Compliance of Large Multinational Companies

Much has been written about the Stage 3 income tax cuts and how they mainly benefit high income earners (for example, see this recent ABC… Read More ›

[October Budget 2022] What the Budget Did Not Address – Unfair Tax Minimisation Using Discretionary Trusts

On 17 November, the Chancellor is now due to publish the government’s fiscal rules alongside an OBR forecast and further spending and taxing measures. We… Read More ›

How Generous Is the British Welfare State?

With all the talk of restraint and fiscal responsibility, you may have missed that this was also Australia’s first wellbeing budget. Measuring wellbeing reflects a… Read More ›

[October Budget 2022] Australia’s First Wellbeing Budget Leaves People Behind

Before the recent election, the Labor Party announced that, if elected, it would ‘adopt the OECD’s recommended approach for limiting the deductions multinational firms can… Read More ›

[October Budget 2022] Proposed Changes to Australia’s Thin Capitalisation Rules

Australia has now formalised its Paris Agreement commitment to reduce greenhouse gas emissions by 43 per cent below 2005 levels by 2030 to reach net… Read More ›

[October Budget 2022] Demand-Side Climate Related Measures

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