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The National and Regional Consequences of Australia’s Goods and Services Tax

Goods and Services Tax (GST) reform options, in the form of widening the base, lifting the rate, and reducing exemptions, have recently returned to prominence… Read More ›

An Ethical Framework for Tax Decision Making by Corporations in Australia

Tax transparency measures introduced by governments in some countries around the world have resulted in  information about large company tax payments being made available to… Read More ›

Are Financial Penalties an Effective Way to Penalise Deliberate Tax Evaders?

All OECD member countries use a tax penalty system, but how many evaluate the effectiveness of their penalties? My working paper attempts to evaluate the… Read More ›

Punishing Welfare Regimes and Basic Income

The Australian economic context is characterised by persistent unemployment, growing under-employment, wage stagnation and growth in inequality. As good-quality, skilled, full-time work opportunities shrink, more… Read More ›

The Mongolian Millions: What Can We Learn From the Making of a Multinational Tax Avoidance Scandal?

Earlier this year, The Centre for Research on Multinational Corporations (“SOMO”; a Dutch NGO) issued a report about an international mining company they said had… Read More ›