For all of international tax’s history, the decision of which country should tax cross-border income has rested upon two fundamental legal concepts: ‘residence’, a tax… Read More ›

The International Seabed Authority and the Future of Tax

Climate change and the impact of pollution on our planet are affecting all of us on a daily basis. The motor vehicles we drive pollute… Read More ›

Influencing Consumers to Choose Low-Emission Motor Vehicles

There is a growing interest in quantifying the degree in which fiscal policy instruments, such as government spending or changes in our tax structure, shape… Read More ›

A Closer Look at the Employment Effects of Fiscal Policy Shocks: What Have Minorities Got to Do With It?

Australia’s tax consolidation regime enables a 100% wholly owned group of companies to be taxed like a single taxpayer. Basically, the head company of the… Read More ›

The Intangible Capital Gains Tax Trilemma for Corporate Spin-offs

Australian tax treaties are undergoing the most extensive revision in their history as ratifications under the Multilateral Convention to Implement Tax Treaty Related Measures to… Read More ›

Australian Tax Treaties and Transparent Entities After the Flood

Income inequality in most high-income countries has increased considerably since the 1970s, creating interest in the drivers of this trend. One factor that has attracted… Read More ›

Winners of the UK Tax-Benefit Reforms over Five Decades

Over the past month a huge political dispute has sprung up in the US about the fairness of its tax system. It is fuelling debates… Read More ›

That Moving Graph of US Tax Rates That Went Viral, It’s Probably Wrong. Here’s Why

A 2013 study by Hill and Thee shows that only 25 per cent of Indonesians aged 19-24 years are enrolled in higher education. Of those,… Read More ›

Income Contingent Loans Can Provide Equal Access to Higher Education in Indonesia

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