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Older Australians’ Workforce Participation, Health and Wealth Inequality

Australians born in 2012 can expect to live about 33 years longer than those born 100 years earlier. However, only seven of these additional years… Read More ›

Supporting a Circular Economy Through Taxation

The circular economy represents a move away from a traditional, ‘take-make-use-dispose’, linear system to one that designs out waste and pollution, keeping products and materials… Read More ›

Can We Identify Tax Aggressive Behaviour by Multinational Enterprises?

It is well known that multinational enterprises (MNEs) gain tax advantages by playing off the synergies they enjoy as a single economic entity against the… Read More ›

Automation Tax: Adopt With Caution

As scientific progress advances in the fields of machine learning, robot dexterity and processing power, it becomes increasingly feasible for machines to replace humans in… Read More ›

Why Women Work the Way They Do in Japan: Roles of Fiscal Policies

Japan ranks 120th among 156 countries in terms of its gender gap, according to the Global Gender Gap Report of 2021. The rate of women’s… Read More ›