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Happy Holidays from Austaxpolicy

The end of year is approaching rapidly. As we head into the holiday season, the Austaxpolicy team would like to take this opportunity to thank… Read More ›

Tax Threats and the Disruptive Market Power of Foreign Portfolio Investors

Tax is an important consideration for all investors, including tax-sensitive institutional investors like investment companies and investment advisors. Any attempt to increase tax liability is… Read More ›

Tax Ratio and Tax Effort in the OECD: An Empirical Study Using the Stochastic Tax Frontier Model

There is considerable literature on the determination of a country’s tax ratio, or tax level, as a percentage of GDP. Studies explore the potential tax… Read More ›

How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation

Complexity is a recurring criticism of tax systems. Using the introduction of Real Estate Investment Trusts (REITs) in the United Kingdom, we examine how managers… Read More ›

How Generous is the British Welfare State? Part 3: Comparing Assistance for Households

The first post in this series looked at how much the UK government spends on social security and welfare, with a focus on assistance for… Read More ›