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An Indirect Effect of Mandated Tax Disclosure: Voluntary Disclosure of Additional Tax Information

Several governments around the world have recently passed measures to increase tax transparency. For instance, the UK now requires large firms to publish the firm’s… Read More ›

What Impairs the ‘Money Machine’ of VAT in Developing Countries?

The value-added tax (VAT), or goods and services tax (GST) as known in Australia and some other countries, has gradually been adopted in more than… Read More ›

Why We Need to Track Intergenerational School Performance

The notion of the “fair go” is meant to be central to Australia’s national ethos. It’s not easy to define, but most of us would… Read More ›

Three Perspectives on Compliance Challenges of the BEPS Two-Pillar Solution

Over 130 jurisdictions, representing more than 90 per cent of global GDP, joined the October 2021 Statement on a Two-Pillar solution to address the tax… Read More ›

Are Residential Landlords Leading the Way on Income Tax Non-Compliance?

In his October 2022 speech to The Tax Institute’s Tax Summit, the second commissioner of taxation at the Australian Taxation Office (ATO), Mr Jeremy Hirschhorn,… Read More ›