COVID-19 lockdowns have propelled online marketplaces – the web platforms that match sellers and buyers and process sales online – to new heights in growth… Read More ›

Taxation of Non-Resident Online Marketplaces: Is There a Problem?

The greatest threats to the sustainability of our economic recovery are spin, complacency and policy inaction. The federal budget will be determinate in this. Sure,… Read More ›

Budget Courage Needed to Sustain Recovery

The tax literature emphasizes two fundamental principles: efficiency and equity. People adjust their behavior in response to taxes leading to many distortions, such as discouraging… Read More ›

Equity in Taxation: An International Comparison

We stand on the cusp of an artificially intelligent tax administration world. The transformation of tax authorities to this near-future state appears inevitable and unstoppable.… Read More ›

Remapping the Frontier of Tax Authority Immunity from Taxpayer Suit in a Digital Tax Administration World

‘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

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