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Does Taxation Stifle Corporate Investment? Firm-Level Evidence from ASEAN Countries

The global economy has emerged from a multi-year convalescence, but maintaining the momentum will require sustained investment growth. In fast-growing Asia, gross capital formation remained… Read More ›

Good Times, Bad Times

“We have reached a tipping point,” the secretary-general of the OECD said in 2015. “Inequality can no longer be treated as an afterthought. We need… Read More ›

Baby Bonuses: Natural Experiments in Cash Transfers, Birth Timing and Child Outcomes

Research has shown that early childhood experiences can have large effects on later life outcomes. Yet little is known about the lasting effects of family… Read More ›

Estopping the Commissioner to Ensure Fairness in the Tax System

For at least two decades Australia has had a self-assessment tax system. In this system, the binding rulings regime introduced in 1992 and revised in… Read More ›

Australia’s Tumultuous Road Towards Taxation of Bitcoin and Other Crypto-currencies

In 2013, the price of Bitcoin, the most popular and valuable of all the crypto – or digital – currencies, exceeded the psychological barrier of… Read More ›