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Taking a Closer Look at Australian Individual Giving Trends

In the world of philanthropy and non-profit organisations, the availability of long-term, reliable data is rare and valuable. For over two decades, the Australian Centre… Read More ›

Is Unpaid Tax the Canary in the Coalmine?

This blog captures some of the ideas from my research published in the Australian Tax Review: Is Unpaid Tax the Canary in the Coalmine? In… Read More ›

‘Fair(ness) Go(ne)’? Foreigner Surcharge Taxes and Tax Non-Discrimination

All Australian mainland states and territories, except the Northern Territory, levy additional taxes on the ownership of Australian real property by non-citizens who are not… Read More ›

Accounting for Uncertain Tax Positions and Lenders’ Risk Evaluations

Is tax information on financial statements useful for stakeholders? It has been an important question for accounting scholars as disclosure requirements have increased, and a… Read More ›

Do Multinationals Shift Profits Out of Developing Countries? Evidence From Indonesia

Business enterprises view tax as an expense and may try to avoid it. Multinational enterprises are in a better position to avoid tax because different… Read More ›