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Remapping the Frontier of Tax Authority Immunity from Taxpayer Suit in a Digital Tax Administration World

We stand on the cusp of an artificially intelligent tax administration world. The transformation of tax authorities to this near-future state appears inevitable and unstoppable.… Read More ›

Is Australia’s Retirement Income System Delivering on Its Potential?

‘The Australian retirement income system is effective, sound and its costs are broadly sustainable’ according to the Retirement Income Review chaired by Mike Callaghan. While… Read More ›

How Do Corporate Tax Rates Affect Location Decisions of Firms and a Country’s Industry Structure? Lessons for Australia

A paradox one may encounter in the debate surrounding the competitiveness of Australia’s tax system in attracting corporate investment is that Australia has continued to… Read More ›

The Goods and Services Tax and the Policy Behind Exempting Basic Food

There are three aspects to tax policy: simplicity, equity and efficiency. The issue of taxing food at a flat rate is one of equity as… Read More ›

A Shocking Statistical Fact That Will Change the Way You Think About the Gender Pay Gap

Domestic violence committed on female partners in heterosexual couples occurs significantly more frequently when the woman earns more than the man — according to our… Read More ›