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The Cooperative Approach to Corporate Tax Compliance

Over the last two decades, tax authorities around the world have introduced cooperative compliance approaches to increase corporate tax compliance. These approaches open the possibility… Read More ›

Why Doesn’t Australia Have a Sugar-Sweetened Beverage Tax?

Every year, 13 million deaths globally are attributed to unhealthy diets, excessive weight and obesity, costing the global economy over US$2 trillion or 3% of… Read More ›

Taxes and Foreign Policy

The United States’ use of economic tools to pursue national security and foreign policy goals is at a high-water mark, reflecting a trend that has… Read More ›

Energy Poverty and Retirement Income Sources in Australia

In Australia, as in many high-income countries, population ageing is inexorable. One potential consequence of ageing of the population is a shift in income inequalities,… Read More ›

In Search of a Solution to Tax the Digital Economy

Since 2018, the Organisation for Economic Co-operation and Development (OECD) has tried to find a way to tax digital companies that is agreeable to most… Read More ›