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Water Taxes: A Systematic Literature Review With Application to Australia and New Zealand

In 2019, we set out to undertake a structured literature review on the topic of water taxes. For a topic that has such global significance,… Read More ›

How to Build a Transformational Tax System for Small Businesses Using Technology as a Pathway to Reform

From time to time, there have been various reviews into whether taxable income should be aligned with accounting income in order to reduce some of… Read More ›

Normative Measures of Tax Progressivity: An International Comparison

In 1977, I published a paper in the Economic Journal entitled ‘Measurement of Tax Progressivity: An International Comparison.’ In this paper, I developed an index… Read More ›

[Budget Forum 2021] Fiscal Policy in the COVID-19 Era

The 2021-22 Federal Budget marks the final main instalment in the Federal Government’s fiscal policy response to the COVID-19 pandemic, barring any mishap in which… Read More ›

Assessing the Impact of Tax Havens Using Public Country-by-Country Reporting: Evidence from the European Union

Tax havens have re-emerged in the global tax debate. In 2020, France, Denmark, and Poland declared companies either registered in, or with subsidiaries in, tax… Read More ›