There has been some debate as to whether family firms are more tax aggressive than non-family firms. Like previous studies, we find that all other… Read More ›

Do Family Firms Engage in Less Tax Avoidance Than Non-Family Firms? The Corporate Opacity Perspective

Public spending has mushroomed over the last two years as governments around the world struggle to cope with the health and economic fallout of the… Read More ›

Business as Usual or Breaking With the Past? IMF Tax Advice in the Covid-19 Era

Direct democracy is becoming more and more popular all over the globe. Brexit, the Turkish constitution, or same-sex marriage and abortion laws in Ireland are… Read More ›

Citizens Prefer Lower Taxes Than Parliaments (But Not Always)

Governments use policy levers to incentivise desired population behaviours. ‘Sticks’ punish ‘undesirable’ behaviours, while ‘carrots’ reward favoured behaviours. Within Australia’s private health insurance system, tax… Read More ›

The Stick or the Carrot: Which Is More (Cost-)Effective for Supporting Private Health Insurance Coverage?

Innovation is the cornerstone of prosperity. With better technology, societies can do more and live better; think, for example, of what the world was like… Read More ›

The Additionality of R&D Tax Policy: Evidence from Australia

The analysis of wealth distributions has gained more and more attention around the world over the last decade. A high concentration of wealth can negatively… Read More ›

Fair Crack of the Whip? The Distribution of Augmented Wealth in Australia From 2002 to 2018

Widely publicised profit-shifting cases in the European Union (EU) investigated by the European Commission against multinationals such as Apple, Starbucks, Fiat, Nike and Amazon have… Read More ›

Assessing EU’s Options to Tackle the Transfer Pricing-Induced Concessional Tax Rulings Issued by Member States to Multinationals

Stamp duty is a significant component of the Australian taxation system. It accounts for around 20 per cent of state governments’ own-source revenue. At the… Read More ›

The Undesirable Vertical and Horizontal Inequity Effects of Stamp Duty

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