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Do Tax Havens Increase Firms’ Use of Related-Party Transactions?

Globally, tax authorities have recognised that the use of tax haven has contributed to a reduction in taxes payable by firms as evidenced by a… Read More ›

Tax Education in Indonesia: Raising Awareness of Future Generation

Indonesia, with tax revenue accounting for 65.37% of total government revenues, grapples with a low tax ratio. According to the Organisation for Economic Co-operation and… Read More ›

Stamp Duty Is Holding Us Back From Moving Homes – We’ve Worked Out How Much

If just one state of Australia, New South Wales, scrapped its stamp duty on real-estate transactions, about 100,000 more Australians would move homes each year,… Read More ›

How Do Government Incentive Policies Affect the Demand for Private Health Insurance in Australia?

Around 45% of Australians have private hospital insurance, despite access to free public hospital care through Medicare. One reason so many Australians are privately insured… Read More ›

The Reformed Safeguard Mechanism and Its Income Tax Implications

Australia’s carbon markets will soon have a new asset category: the Safeguard Mechanism Credit unit (SMC). Under the reformed Safeguard Mechanism which took effect on… Read More ›

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