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ATO Garnishee Notices: Frustrating Corporate Rescue Policy

The Commissioner of Taxation’s power to issue notices under section 260-5 of Schedule 1 to the Taxation Administration Act 1953 (otherwise known as garnishee notices)… Read More ›

How Can We Compare Tax Systems?

Beyond tax rates, how can we compare tax systems? In a recent policy brief, we reviewed and evaluated some recent efforts to make cross-country comparisons… Read More ›

Happy Holidays from Austaxpolicy

As the year 2020 comes to an end, the Austaxpolicy team would like to take this opportunity to thank all of our contributors and readers… Read More ›

Age-Dependent Risk Aversion: Re-Evaluating Fiscal Policy Impact of Population Ageing

Fiscal sustainability and optimal fiscal policy are central issues to demographic changes. Without reform, studies suggest that the current United States social security system will… Read More ›

Voluntary Tax Disclosures and Corporate Tax Avoidance: Evidence from Australia

Despite a rapidly evolving literature on corporate tax avoidance, relatively little is known about how firms respond to an increase in transparency of their tax… Read More ›