Tax-driven off-market buybacks were first used in 1997 by the Commonwealth Bank. Since then, TOMBs (as we call them) have been used nearly 60 times,… Read More ›

Time to Kill Off Tax-Driven Off-Market Buybacks

Extraordinary times require extraordinary policy responses. This blog explores the efficacy of ‘child budgeting’ in public financial management (PFM) to deal with the COVID-19 pandemic.… Read More ›

Child Budgeting During COVID-19: The Case of Indian State of Karnataka

Scott Morrison got a bit tetchy at a press conference last week when asked about the reform inspiration that Treasurer Josh Frydenberg was drawing from… Read More ›

Advance Australia Fair? To Recover From COVID, Reset Social Policy

Tax avoidance of large corporations has been a topic of public and academic debate for decades. Major trends such as globalisation and the increasing importance… Read More ›

The Impact of Country-by-Country Reporting on Corporate Tax Avoidance

We’re told Australia has a progressive tax system – the more you earn, the higher the rate. And that’s certainly the case for earnings from… Read More ›

Progressive in Theory, Regressive in Practice: That’s How We Tax Income From Savings

Replacing the current stamp duty or conveyance duty on the transfer of property and the narrow base land tax with an annual property tax would… Read More ›

Reforming State Property Taxes

Well over three months into a hastily implemented lockdown, India announced and has stepped into ‘Unlock Two’ starting 1 July 2020. The evident lack of… Read More ›

India’s Pandemic Response – Has It Been Enough?

In the broad-based consumption tax system known as a value-added tax or goods and services tax (GST), the treatment of residential premises in practice is… Read More ›

Including Resales of Residential Premises in the GST Base

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