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‘Mutual Obligations’ Hinder Rather Than Help Jobseekers to Find Work

Under ‘Mutual Obligations’, the Government requires the unemployed to complete activities such as attending appointments with their employment services provider, searching and applying for jobs… Read More ›

Death Duties Would Level Up Generational Tax-Wealth Inequalities

The Intergenerational Report reveals growing disparities in wealth between generations. As expected, calls to address intergenerational inequality have followed. But focusing on intergenerational wealth disparity… Read More ›

A COVID-19 Check for the Budget System

When the coronavirus hit in 2020, almost USD 14 trillion was committed globally in initial government responses to the pandemic. This was often done by… Read More ›

How Did the OECD BEPS Indicators Develop? A Critical Update of BEPS Action 11

Profit shifting of multinational corporations is a pressing topic in the public debate, academic research, and political agenda. The issue of ‘aggressive’ tax planning and… Read More ›

Deemed Source of Income: Expanding Australia’s Domestic Tax Base

The acceleration of the globalisation of Australia’s economy and increasing use of digital technology in business and trade has put pressure on governments to efficiently… Read More ›