Governments around the world are estimated to lose between US$240 to 650 billion per annum through corporate tax avoidance. It therefore seems logical that this… Read More ›

Killing the Goose That Laid the Golden Egg: Australian Mining Companies’ Defence of Harmful Tax Practices

Treasury is one of Australia’s great enduring institutions, having survived, largely intact, since Federation. For most of its history, Treasury has provided governments with rigorous,… Read More ›

Can Australian Treasury Regain Its Economic Policy Influence?

Cash flow corporate taxation (CFCT) has the potential to reduce the economic efficiency costs of the corporation tax, as Murphy (2018) has shown. This is… Read More ›

Improving Cash Flow Corporate Taxation and the Z-Tax Approach

The question of whether income or consumption is a more appropriate tax base has a long and venerable history. Thomas Hobbes, Adam Smith, Alexander Hamilton,… Read More ›

Consumption Taxation in Rawls’ Theory of Justice

Multinational corporations employ complex product supply chains and intra-industry trade of differentiated outputs and inputs across many countries. Also, statutory corporate income tax rates vary… Read More ›

Profit Shifting: Problems and Some Policy Options

Gender identity norms such as the male bread-winner model are possible drivers of persistent gender inequalities in the labour market. However, the extent to which… Read More ›

Economic Incentives, Home Production and Gender Identity Norms

As previously noted, since 2013 the Australian Taxation Office (ATO) has embarked on a transformation project, aiming to transform how it goes about its core… Read More ›

The Australian Tax Dispute Resolution System and the Australian Taxation Office’s Digital by Default Initiative: An Evaluation and Recommendations

My recently published article, Corporate tax transparency reporting and Benford’s law, examines the reasonableness of the Australian Government’s mandatory tax transparency disclosures utilising the Benford’s… Read More ›

How a Curious Case of Benford’s Law Tells Us Something about the Mandatory Tax Transparency Regime

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