Separated-mother-headed families have the highest rates of poverty of any Australian family type, with 37 per cent living below the poverty line. In these families,… Read More ›

Poverty by Design: How Single Mothers’ Benefits Are Reduced Without Them Knowing

The 2021 Intergenerational Report (IGR) looks forward 40 years to project future trends in Australian economic and fiscal sustainability. The IGR is released every five… Read More ›

Accounting for Care: The Intergenerational Report Fails to Value Parenting

The fraud triangle is a three-factor theory of why people commit fraud. Today, the fraud triangle is perhaps most visible in the accounting field. In… Read More ›

The Fraud Triangle and Tax Evasion

In order to get their ‘fair share’ of tax revenue from non-resident digital service suppliers, many countries recently enacted a digital services tax (DST). A… Read More ›

Lessons from the United States’ Section 301 Investigations of Digital Service Taxes

Under ‘Mutual Obligations’, the Government requires the unemployed to complete activities such as attending appointments with their employment services provider, searching and applying for jobs… Read More ›

‘Mutual Obligations’ Hinder Rather Than Help Jobseekers to Find Work

The Intergenerational Report reveals growing disparities in wealth between generations. As expected, calls to address intergenerational inequality have followed. But focusing on intergenerational wealth disparity… Read More ›

Death Duties Would Level Up Generational Tax-Wealth Inequalities

When the coronavirus hit in 2020, almost USD 14 trillion was committed globally in initial government responses to the pandemic. This was often done by… Read More ›

A COVID-19 Check for the Budget System

Profit shifting of multinational corporations is a pressing topic in the public debate, academic research, and political agenda. The issue of ‘aggressive’ tax planning and… Read More ›

How Did the OECD BEPS Indicators Develop? A Critical Update of BEPS Action 11

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