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Election 2016: A Lesson in the Politics of Superannuation Policy

“The government failed to effectively sell its superannuation changes, particularly to its own back bench.” Virginia Star “Don’t ever put up income tax, mate. Take it… Read More ›

Tax Revenue Trends in Asia and Latin America: A Comparative Analysis

Many developing countries face the twin challenges of lower revenues from traditional tax sources and growing fiscal demands. In response, they embarked on fiscal reforms,… Read More ›

Justice in the Collection of Fines

Prior to the election Labor announced that if elected the party would put in place a new and quite different set of arrangements for the collection… Read More ›

Is Paying Tax Part of the Social License to Operate?

Much of the debate about Base Erosion and Profit-Shifting (BEPS) and global tax minimisation focuses on the current legal requirements to pay tax and amendments… Read More ›

Tax Rate Biases in Tax Planning Decisions: Experimental Evidence

Much of the current debate in international tax policy focuses on multinational corporate groups who use “aggressive” tax planning to minimize the group tax burden.… Read More ›