‘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 ›

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

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 ›

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

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 ›

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

Domestic violence committed on female partners in heterosexual couples occurs significantly more frequently when the woman earns more than the man — according to our… Read More ›

A Shocking Statistical Fact That Will Change the Way You Think About the Gender Pay Gap

The European Union (EU) “tax list” is the primary instrument of a more ambitious agenda to promote the principles of tax good governance around the… Read More ›

The EU and the Pacific: Global Tax Governance

There are currently twelve countries on the European Union’s “tax haven blacklist” – half of which are in the Pacific (American Samoa, Fiji, Guam, Palau,… Read More ›

Impact of the EU Tax Blacklist in the Pacific

Equity crowdfunding is an efficient and fast-growing means of channelling private capital to start-up companies. In New Zealand, progressive and innovative regulation and a syndication… Read More ›

More Efficiency and Equity in Crowdfunding? The Role of R&D Tax Incentives

Although there is no broad-based national consumption tax in the United States, 45 of the 50 states and the District of Columbia, as well as… Read More ›

The Implications for Australian Businesses of Recent Developments in US State Taxation of Online Cross-Border Sales

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