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

Australian donors making large charitable gifts are increasingly specifying the purpose for which their donated funds can be used by the recipient charity through detailed… Read More ›

The Tax Treatment of Donor-Restricted Charitable Gifts

The rise of super-computing and improved data linking capabilities have presented new opportunities for policymakers to draw on ‘big data’ to guide social policy development.… Read More ›

Big Data as Evidence for Social Investment: A Need for Critique and Caution

Until a few years ago, a letterbox company or a numbered account in some tax haven was sufficient to hide money from the tax authorities… Read More ›

Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment

Carbon taxes can be a cost-effective way to address climate change. However, for successful implementation of carbon taxes, they must be accepted by the public.… Read More ›

Assessing Public Support for Carbon Taxes in Australia

The egalitarian asks: Should we equalise opportunities (resources) or outcomes (welfare)? Moral philosophers, economists, and societies have long debated this question, but in practical policymaking… Read More ›

Wealth Inequality, Wealth Taxation, and the Wage Distribution of the Next Generation

Trust property which persons effectively control may be forfeited to the Commonwealth as ‘unexplained wealth’ unless a court is satisfied that the property was not… Read More ›

Trusts, Tax and Criminal Law

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