Franking credits attached to dividends are a well-known and much-loved tax credit in share investments in Australia. However, franking credits have again been in the… Read More ›

Gaming the Dividend Imputation System: How Are Franking Credits “Shared” With Ineligible Investors?

The end of year is approaching rapidly. As we head into the holiday season, the Austaxpolicy team would like to take this opportunity to thank… Read More ›

Happy Holidays from Austaxpolicy

Tax is an important consideration for all investors, including tax-sensitive institutional investors like investment companies and investment advisors. Any attempt to increase tax liability is… Read More ›

Tax Threats and the Disruptive Market Power of Foreign Portfolio Investors

There is considerable literature on the determination of a country’s tax ratio, or tax level, as a percentage of GDP. Studies explore the potential tax… Read More ›

Tax Ratio and Tax Effort in the OECD: An Empirical Study Using the Stochastic Tax Frontier Model

Complexity is a recurring criticism of tax systems. Using the introduction of Real Estate Investment Trusts (REITs) in the United Kingdom, we examine how managers… Read More ›

How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation

The first post in this series looked at how much the UK government spends on social security and welfare, with a focus on assistance for… Read More ›

How Generous is the British Welfare State? Part 3: Comparing Assistance for Households

Many readers would be familiar with the concept of legal professional privilege (LPP) from the Tom Cruise-hit film The Firm, a dramatisation of the John… Read More ›

‘She’ll Be Right’: In the Land of the Fair Go, Is Privilege a Tall Poppy That Needs to Be Cut Down?

The discussion in the first part of this series – like most analyses of social expenditure – is based on gross (before tax) public expenditure… Read More ›

How Generous Is the British Welfare State? Part 2: The Social Division of Welfare – Taxation, the Public and Private Mix and Redistribution

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