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Does Corporate Tax Avoidance Enhance Managerial Empire Building?

There has been some debate as to whether managers with ambitions of empire building have incentives to invest excessively in corporate assets to grow their… Read More ›

[Budget Forum 2022] Taxpayer Distortion With Respect to Gender and Age

Using the Australian Taxation Office’s (ATO) 1% and 2% individual taxpayer data for the period 2003-04 to 2018-19 income years, we reconfirm that, even before… Read More ›

How Can More People Be on Unemployment Benefits Than Before COVID, With Fewer Unemployed Australians?

So low is Australia’s unemployment rate, the official count says there are now just 580,300 people unemployed – the least since 2009, when Australia’s population… Read More ›

[Budget Forum 2022] Trusts and Tax Avoidance – Extension of Funding for ATO Taskforce

In Budget 2022-23, the Government announced it would provide $652.6 million to the Australian Taxation Office (ATO) over two years to extend the operation of… Read More ›

[Budget Forum 2022] Vehicle Taxing Dilemma Between Environment and Inequality

Cutting the fuel excise for a six month was one of the main announcements in the 2022-23 Budget. It shows that the policy can be… Read More ›