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Does the OECD’s Peer Review Process Ensure Certainty for Tax Treaty Dispute Resolution Mechanisms?

More than five years have passed since the implementation of the Base Erosion and Profit Shifting (BEPS) package through the Inclusive Framework. Tax certainty remains… Read More ›

Do Caps on Superannuation Tax Breaks Really Improve the Budget?

Many governments provide tax concessions for private pension contributions. These concessions are designed to increase households’ self-reliance in retirement and reduce government expenditure on public… Read More ›

Use of a Virtual Supermarket to Study the Effectiveness of Health-Related Food Taxes and Subsidies

Worldwide, obesity has nearly tripled since 1975 because of changes in diet and physical activity patterns. This is a cause for concern as overweight and… Read More ›

Harnessing Super for Dream Homes With Not So Dreamy Super Balances

The Coalition’s Super Home Buyer Scheme is slated to enable first homebuyers to use 40% of their super balance, up to a maximum of $50,000… Read More ›

Super for Housing or the Government as a Co-owner: How Liberal and Labor Home-Buyer Schemes Compare

At their first televised debate four weeks ago, Scott Morrison and Anthony Albanese were asked by an audience member how each would help his kids… Read More ›