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Code of Professional Conduct and Minister’s Power: Tax Practitioner Perspectives

As part of our research into the Independent Review of the Tax Practitioners Board (TPB) and governing legislation, we have sorted the views of tax… Read More ›

Disability, Employment and Welfare Reform: Insights From Australia and Denmark

If we want to ensure those who can work should work, particularly for the people with disability, rights to work through improved employment opportunities should… Read More ›

Individuals’ Responsiveness to Marginal Tax Rates: Evidence from Bunching in the Australian Personal Income Tax

Taxes on personal income prompt behavioural responses as individuals seek to maximise their well-being, often by minimising their tax burden. The elasticity of taxable income… Read More ›

Understanding the Rationale Behind Business Structure Recommendations by SME Advisors

Recommending the wrong business structure for a client can raise significant governance issues and management responsibilities, expose operators to personal liability, impact the ability to… Read More ›

Money Laundering Governance and Income Shifting: Evidence from Australian Financial Institutions

Money laundering involves concealing the origins of illegally obtained funds through complex transactions that often span multiple jurisdictions. Such activities are therefore closely linked to… Read More ›