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A Fair Slice for Developing Countries: Some Policy Recommendations

At the time of writing, more than 100 countries are participating as Associates in the Inclusive Framework on Base Erosion and Profit Shifting (BEPS). More… Read More ›

Does Child Support Reduce Lone Mother Poverty? Findings from an Australian Longitudinal Study

Lone mother poverty is a critical issue in Australia and elsewhere. One in five Australian families are headed by lone parents, and of these, most… Read More ›

From Basic Income to Poor Law and Back Again: Part 1

This four-part series explores the genesis of the idea of a ‘basic income’, how this evolved into a more broadly-based strategy for social improvement, the… Read More ›

Rethinking Finance: Why Australia Needs a New Portfolio Approach

Forty-one years ago this week the decision was taken to split the Department of Finance from the existing Treasury. Then-Prime Minister Malcolm Fraser and his… Read More ›

An Assessment of the Code of Professional Conduct under the Tax Agents Services Act 2009 – Six Years On

A significant body of research has developed over the years concerning the factors that influence and impact taxpayer compliance. In particular, a number of recent… Read More ›