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Profit Shifting: Problems and Some Policy Options

Multinational corporations employ complex product supply chains and intra-industry trade of differentiated outputs and inputs across many countries. Also, statutory corporate income tax rates vary… Read More ›

Economic Incentives, Home Production and Gender Identity Norms

Gender identity norms such as the male bread-winner model are possible drivers of persistent gender inequalities in the labour market. However, the extent to which… Read More ›

The Australian Tax Dispute Resolution System and the Australian Taxation Office’s Digital by Default Initiative: An Evaluation and Recommendations

As previously noted, since 2013 the Australian Taxation Office (ATO) has embarked on a transformation project, aiming to transform how it goes about its core… Read More ›

How a Curious Case of Benford’s Law Tells Us Something about the Mandatory Tax Transparency Regime

My recently published article, Corporate tax transparency reporting and Benford’s law, examines the reasonableness of the Australian Government’s mandatory tax transparency disclosures utilising the Benford’s… Read More ›

Timing It Wrong, Part Two: Universal Credit Inherits Overpayments from Tax Credits

The roll-out of Universal Credit in the UK continues, and continues to uncover new challenges and problems. The recovery of overpayments – and especially overpayments… Read More ›