Business enterprises view tax as an expense and may try to avoid it. Multinational enterprises are in a better position to avoid tax because different… Read More ›

Do Multinationals Shift Profits Out of Developing Countries? Evidence From Indonesia

It is not only the Productivity Commission that wants to see greater household engagement in superannuation. As the Commission’s 2018 report makes clear, active consumer… Read More ›

‘Don’t Play if You Can’t Win’: Does Disadvantage in the Super System Explain Low Levels of Engagement?

Our recent journal article in Accounting & Finance investigated two questions: the extent of cross-border profit shifting activities in Australia via two main channels: intra-group… Read More ›

Are Australian BEPS Countermeasures Effective? Further Evidence

There is a common argument that scarce resources should primarily be directed towards those in need. Providing transfers to the affluent may be perceived as… Read More ›

Should Child Benefits Be Universal or Means-Tested?

At what point is there ‘too much of a good thing’ with crisis cash transfers? This is an important question for future economic shocks, whether… Read More ›

Too Much of a Good Thing? Australian Cash Transfer Replacement Rates During the Pandemic

Why it is important to revise the Laffer Curve today? Some may argue that the Laffer Curve is an outdated concept in fiscal policy, but… Read More ›

Rethinking the Laffer Curve From an Individual Approach: Evidence from the Spanish Income Tax

Welfare or charity? What is the most effective mechanism for government to directly assist people in poverty to meet their essential needs such as food,… Read More ›

Increasing Government Income Support Directly Reduces the Need for People to Use Charity

That the government has announced it is cracking down on egregious use of tax minimisation schemes is acknowledgement of a major fault with Australia’s tax… Read More ›

Level the Tax-Raising Playing Field

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