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The Australian Tax Dispute Resolution System and the Australian Taxation Office’s Digital by Default Initiative: An Evaluation and Recommendations

As previously noted, since 2013 the Australian Taxation Office (ATO) has embarked on a transformation project, aiming to transform how it goes about its core… Read More ›

How a Curious Case of Benford’s Law Tells Us Something about the Mandatory Tax Transparency Regime

My recently published article, Corporate tax transparency reporting and Benford’s law, examines the reasonableness of the Australian Government’s mandatory tax transparency disclosures utilising the Benford’s… Read More ›

Timing It Wrong, Part Two: Universal Credit Inherits Overpayments from Tax Credits

The roll-out of Universal Credit in the UK continues, and continues to uncover new challenges and problems. The recovery of overpayments – and especially overpayments… Read More ›

Issues with Capital Income Taxation and the Z-Tax Solution

Tax theorists recognise two problems with a conventional capital income tax. One is that it creates a higher effective tax rate on saved income, and… Read More ›

Tax Sparing Agreements and Foreign Direct Investment in Developing Countries

Attracting inbound foreign direct investment (FDI) by multinational corporations has long been an important objective of many governments in developing and transition economies. In view… Read More ›