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The Calculus of Consent: Why Do We Vote?

A number of countries are heading to elections in 2019, including Australia, Indonesia and Philippines. In India, the national Lok Sabha (the lower house of… Read More ›

Trust and Power-Based Regulatory Strategies as Pathways Towards Corporate Tax Compliance

Large organisations are important for a country’s state budget. A considerable proportion of these organisations pay corporate income tax, but they also act as withholding… Read More ›

Is Australia’s GST Achieving Its Revenue Capacity?

The revenue performance of any tax, including broad-based consumption taxes such as the Goods and Services Tax (GST), is limited by the environment within which… Read More ›

Are Tax Cuts Just Not Cutting It? Improving the Efficiency of the Corporate Tax System

“Relative to other similar size OECD countries, Australia’s company income tax rate is high … Australia should respond to these developments by reducing the company… Read More ›

Why Social Policy Counts

Peter Fisher, Treasury under-secretary in George W. Bush’s administration, once memorably described the US government as “a gigantic insurance company (with a sideline business in national defense… Read More ›