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The Impact of Full Franking Credit Refundability on Corporate Tax Avoidance

The efficacy of Australia’s full dividend imputation system was questioned by the 2009 Henry Review and the Tax Discussion Paper released in March 2015, which… Read More ›

Understanding How Behavioural Assumptions Are Accounted for in Policy Costings: The Parliamentary Budget Office’s Approach

The Parliamentary Budget Office (PBO) published a paper earlier this year entitled ‘Behavioural assumptions and PBO costings’ to support public understanding and transparency around how… Read More ›

Fiscal Implications of the Coming Transportation Revolution

The world is focused now on a public health crisis and the economic disruption caused by the appropriate policy response. The current environment is likely… Read More ›

International Tax Policy for the Global Platform Economy

Digitalisation and the platform economy have severed the connection between the international corporate tax system and economic reality. Generally, the platform economy is an economic… Read More ›

Australia Needs a Sustainable Green Approach to Tax Reform

Now, more than ever, tax reform can play a role to support a sustainable, resilient future. The tax system is a powerful driver of Australia’s… Read More ›