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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 ›

How Do Older Adults Respond to Private Health Insurance Rebates?

All Australians are covered by Medicare, which provides free care in public hospitals and subsidises primary care, specialist treatment, and medicines. Despite this, every year,… Read More ›

Fairness, Legitimacy and Tax Compliance

Governments are dependent on a high degree of voluntary compliance with tax laws. Therefore, there is much to be gained in understanding what things may… Read More ›