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The Geography of Corporate Tax Avoidance

It has been long established in the social science literature that geographical location affects individual decision making, leading to uneven distributions of economic and social… Read More ›

How to Turn Stamp Duty Into a Land Tax Overnight

Stamp duty is Australia’s most inefficient tax. It punishes people who move, makes down-sizing and up-sizing difficult, decreases labour mobility, and, since it is only… Read More ›

Australian Taxpayers’ Propensity to Adopt myTax E-Filling

In a recent article for the Tax Institute, published in the Australian Tax Forum, we explore the acceptance of the Australian e-filling system, myTax, using… Read More ›

Discretionary Trusts: How and Why the Income Tax Rules are Grossly Unfair

The popular view is that the discretionary trust (often called a family trust) is essentially an income tax minimisation vehicle that causes large losses to… Read More ›

It’s Time to End Western Australia’s $4 Billion-Per-Year GST Bonus

The Morrison government’s decision to give a special deal to Western Australia for the distribution of the income from the goods and service tax is… Read More ›