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Influencing Consumers to Choose Low-Emission Motor Vehicles

Climate change and the impact of pollution on our planet are affecting all of us on a daily basis. The motor vehicles we drive pollute… Read More ›

A Closer Look at the Employment Effects of Fiscal Policy Shocks: What Have Minorities Got to Do With It?

There is a growing interest in quantifying the degree in which fiscal policy instruments, such as government spending or changes in our tax structure, shape… Read More ›

The Intangible Capital Gains Tax Trilemma for Corporate Spin-offs

Australia’s tax consolidation regime enables a 100% wholly owned group of companies to be taxed like a single taxpayer. Basically, the head company of the… Read More ›

Australian Tax Treaties and Transparent Entities After the Flood

Australian tax treaties are undergoing the most extensive revision in their history as ratifications under the Multilateral Convention to Implement Tax Treaty Related Measures to… Read More ›

Winners of the UK Tax-Benefit Reforms over Five Decades

Income inequality in most high-income countries has increased considerably since the 1970s, creating interest in the drivers of this trend. One factor that has attracted… Read More ›

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