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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 ›

Evaluating BEPS

Following the financial crisis and ensuing austerity, politicians discovered the problem of tax avoidance. On the corporate tax avoidance front, the OECD and G20 launched… Read More ›

CAPITA – Treasury’s Microsimulation Model of Personal Income Tax and Transfer System

The Treasury recently released CAPITA, a model of Australia’s personal income tax and transfer system. CAPITA is a key tool used by government to analyse… Read More ›

Recurring Resistance to Tax Treaty Arbitration as a Dispute Resolution Mechanism

The rise of globalisation has not only resulted in an unprecedented increase in cross-border trade, but also in the parallel escalation of disputes in the… Read More ›

Preparing for Self-Driving Vehicles: Impacts on City Financing

The next revolution in urban transportation is coming—autonomous vehicles (AVs). While the national governments in the US and Australia have considered the technological and safety… Read More ›