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Accounting for Care: The Intergenerational Report Fails to Value Parenting

The 2021 Intergenerational Report (IGR) looks forward 40 years to project future trends in Australian economic and fiscal sustainability. The IGR is released every five… Read More ›

The Fraud Triangle and Tax Evasion

The fraud triangle is a three-factor theory of why people commit fraud. Today, the fraud triangle is perhaps most visible in the accounting field. In… Read More ›

Lessons from the United States’ Section 301 Investigations of Digital Service Taxes

In order to get their ‘fair share’ of tax revenue from non-resident digital service suppliers, many countries recently enacted a digital services tax (DST). A… Read More ›

‘Mutual Obligations’ Hinder Rather Than Help Jobseekers to Find Work

Under ‘Mutual Obligations’, the Government requires the unemployed to complete activities such as attending appointments with their employment services provider, searching and applying for jobs… Read More ›

Death Duties Would Level Up Generational Tax-Wealth Inequalities

The Intergenerational Report reveals growing disparities in wealth between generations. As expected, calls to address intergenerational inequality have followed. But focusing on intergenerational wealth disparity… Read More ›