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Fair Crack of the Whip? The Distribution of Augmented Wealth in Australia From 2002 to 2018

The analysis of wealth distributions has gained more and more attention around the world over the last decade. A high concentration of wealth can negatively… Read More ›

Assessing EU’s Options to Tackle the Transfer Pricing-Induced Concessional Tax Rulings Issued by Member States to Multinationals

Widely publicised profit-shifting cases in the European Union (EU) investigated by the European Commission against multinationals such as Apple, Starbucks, Fiat, Nike and Amazon have… Read More ›

The Undesirable Vertical and Horizontal Inequity Effects of Stamp Duty

Stamp duty is a significant component of the Australian taxation system. It accounts for around 20 per cent of state governments’ own-source revenue. At the… Read More ›

The Tax Treatment of Donor-Restricted Charitable Gifts

Australian donors making large charitable gifts are increasingly specifying the purpose for which their donated funds can be used by the recipient charity through detailed… Read More ›

Big Data as Evidence for Social Investment: A Need for Critique and Caution

The rise of super-computing and improved data linking capabilities have presented new opportunities for policymakers to draw on ‘big data’ to guide social policy development.… Read More ›