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Call for Papers: Adam Smith’s Wealth of Nations at 250

The Journal of Australian Taxation (JAT) invites submissions to a special edition of the Journal under the guest editorship of Professor Jonathan Barrett of Victoria… Read More ›

Beyond Self-Assessment: A New Model for Fair and Modern Tax Administration in Indonesia

Let’s imagine this condition: two parties must cooperate to achieve a fair outcome, yet one holds far more information than the other. One side knows… Read More ›

Federalism and Vertical Tax Competition

Among federal nations, Australia is notable for its high degree of tax centralisation. The Commonwealth government raises more than 80% of all tax revenue and… Read More ›

The Tax Exemption Status of Sports Clubs and Leagues: Should Australia Follow New Zealand and Treat Sport as a Charity?

Sport, not-for-profits and the income tax exemption in New Zealand and Australia Not-for-profit organisations engage in a range of activities, including sport.  Government supports these… Read More ›

Happy Holidays from Austaxpolicy 2025

Season’s Greetings! As the holiday season approaches, the Austaxpolicy editorial team would like to extend thanks to all our readers and contributors for the support… Read More ›