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The Challenges of Estimating the Fiscal Impact of Switching to a Formulary Apportionment Regime

Frustrated with the ease with which multinational enterprises can use transfer pricing to shift profits across borders, many tax scholars have called for a shift… Read More ›

Machine Learning in the Welfare System

Economic malaise or shocks, such as those caused by the COVID-19 pandemic, can result in job losses and individuals turning to government income support. Some… Read More ›

Stamp Duty Reform: How to Thread the Needle Between Economic and Political Objectives

While economists are renown for never agreeing, almost all do agree that stamp duty on property transfers is bad tax. Similarly, it is widely accepted… Read More ›

Shifting from Prepaid to Periodic GST on the Consumption of Residential Premises

More than 170 countries now have a goods and services tax (GST) or value-added tax (VAT), and the tax accounts for approximately one fifth of… Read More ›

High Court Holds State Consumption Taxes Constitutionally Invalid

In a recent decision in Vanderstock v Victoria, the High Court by majority found that a Victorian levy on the use of zero and low-emission… Read More ›