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Coalition’s “Emissions Trading Scheme” Commences

The Coalition’s safeguard mechanism is designed to ensure that affected facilities can readily comply by setting loose caps on emissions. It is unlikely to contribute… Read More ›

Navigating BEPS: Simulating a ‘Tax-Minimising’ Multinational’s Responses to Existing and Proposed Thin Capitalisation Regimes

One of the most significant trends in the evolution of global tax systems has been the rise from relative obscurity of thin capitalisation rules. These… Read More ›

The Contradictions of International Tax

Prompted by increased political populism globally and heinous financial revelations such as those in the Panama Papers, there is increasing pressure in Australia and elsewhere… Read More ›

Gender Responsive Budgeting at the OECD

Gender Responsive Budgeting (GRB) initiatives examine how governments raise revenue and allocate expenditures to advance or hinder the goal of gender equality. In a positive… Read More ›

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 ›