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Investment, the Corporate Tax Rate, and the Pricing of Franking Credits

Rarely, if ever, has it been shown anywhere that corporate income or related taxes are either fully priced or close to fully priced based entirely… Read More ›

Why We Use Private Trusts in Australia: The Income Tax Dimension Explained

There are a large number of trusts, particularly discretionary trusts, in Australia. This was highlighted in one of the Australian Labour Party’s (ALP) tax reform… Read More ›

The Great Fiscal Shift: Inequality, Upwards Redistribution and the Politics of Surplus Since Howard

We live in strange economic times. Over the last few years, Australian business profits have boomed just as economic growth has trended down to ‘ultra-low’… Read More ›

Cheating the Government: Does Taxpayer Perception Matter?

Do people cheat because they can get away with it or because they feel that the rules are unfair? My recent paper examines this question… Read More ›

Is Tax Transparency Always a Good Thing?

Mounting criticism of national and multinational corporate tax avoidance has seen the introduction of a raft of new disclosure requirements in recent years. These include… Read More ›