Tax havens have re-emerged in the global tax debate. In 2020, France, Denmark, and Poland declared companies either registered in, or with subsidiaries in, tax… Read More ›

Assessing the Impact of Tax Havens Using Public Country-by-Country Reporting: Evidence from the European Union

Prime Minister Scott Morrison has announced a new temporary payment to support workers locked down in Melbourne. This follows growing pressure to provide specific support… Read More ›

There’s a New Temporary COVID Disaster Payment – Who Can Get It? Who Is Missing Out?

Any commodity tax system must specify whether firms or consumers remit taxes. For e-commerce, historically, consumers in the United States were responsible for remitting taxes.… Read More ›

Remittance Rules and Tax Rates

When confronted with an ill patient, a physician prescribes a treatment that deals directly with the underlying cause of the disease and with the symptoms… Read More ›

[Budget Forum 2021] Don’t Shoot in the Dark: Business Support in the Australian Budget

A quiet part of the Federal Budget 2021-22, which has not received much attention in the Australian press or the broader post-Budget analysis, was the… Read More ›

[Budget Forum 2021] Could It Pack a Punch? Maybe, but There’s a Lot at Stake: The Reactivation of the Corporate Collective Investment Vehicle

In Budget 2021-22, the Australian Government announced that it would introduce a ‘patent box’ scheme for Australian medical and biotechnology industries. Under the proposed scheme,… Read More ›

[Budget Forum 2021] Australia’s Planned Patent Box: A Means of Stimulating Innovation?

There is good news and bad news regarding income tax in the Federal Budget 2021. The good news is that Stage 3 tax cuts have… Read More ›

[Budget Forum 2021] Looming Tax Cuts Prevent Genuine Expenditure Reform

It was not in the Treasurer’s speech on Budget night, but the nation’s volunteering activity is integral to the delivery of some of his Budget… Read More ›

[Budget Forum 2021] The Volunteer Workforce Is Key to Achieving Budget Priorities

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