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Are Australian BEPS Countermeasures Effective?

Multinational enterprises (MNEs) are known to artificially shift their profits from high-tax jurisdictions to low-tax jurisdictions (including tax havens) to reduce their corporate income taxes,… Read More ›

A Note on Abolishing Stamp Duty on Land

In February 2013, I published an article titled ‘Increases in residential land values in Australian capital cities’, in Urban Link, an electronic journal produced by… Read More ›

The Geography of Corporate Tax Avoidance

It has been long established in the social science literature that geographical location affects individual decision making, leading to uneven distributions of economic and social… Read More ›

How to Turn Stamp Duty Into a Land Tax Overnight

Stamp duty is Australia’s most inefficient tax. It punishes people who move, makes down-sizing and up-sizing difficult, decreases labour mobility, and, since it is only… Read More ›

Australian Taxpayers’ Propensity to Adopt myTax E-Filling

In a recent article for the Tax Institute, published in the Australian Tax Forum, we explore the acceptance of the Australian e-filling system, myTax, using… Read More ›