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Reforming the GST on Food in Australia – Part 1: Costs and Benefits

Australia experienced a strong increase in public debt levels after the 2008-09 Global Financial Crisis. Due to the limited scope for public spending cuts, it… Read More ›

New Tax Treaty Will Close Loopholes That Allow Multinationals to Avoid Tax

Australia, with another 70 countries, has signed a multilateral treaty to create more coherence in fighting tax avoidance by large multinational corporations. The Multilateral Convention… Read More ›

Could Other Countries Learn from Australia’s Charter of Budget Honesty?

Could other countries adopt a Charter of Budget Honesty similar to the one long enshrined in Australia? In a recently published feature article in the… Read More ›

An Update of GST in India

The long wait for a harmonised indirect tax system in India will soon be over with the introduction of Goods and Services Tax (GST) system… Read More ›

Tax Avoidance: Rational Ignorance of Law

The past decade has witnessed a growing interest in researching tax avoidance in a range of disciplines outside the traditional accounting and law —— from… Read More ›