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Do Analysts Understand the Complexities of Corporate Tax Avoidance?

Analysts are sophisticated market participants who provide an expert evaluation of firms’ likely economic prospects to shareholders, lenders and other stakeholders. However, the ability of… Read More ›

New Evidence Shows High-Income Earners Spend More of Their Income Shocks Than Expected

Policymakers and economists have long assumed that high-income individuals save most of a temporary increase in income. This belief has shaped fiscal policies, leading to… Read More ›

Corporate Transparency, Tax Avoidance, and CEO Turnover in Family Firms

Family firms play an important role in many economies, yet they can present unique governance challenges. Among these challenges is the risk that family owners—often… Read More ›

Budget Forum 2025: Why It’s Time to Think Big on Tax Reform

If there was ever an election campaign where there was a chance to think big on tax — at a time where cost-of-living pressures and… Read More ›

Grounds to Object: The Limitation on the Scope of Merits Review of Tax Decisions

Since the establishment of the Administrative Appeals Tribunal in the 1970s, merits review in Australian law has had some consistent features. One has been that… Read More ›