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Are Australian BEPS Countermeasures Effective? Further Evidence

Our recent journal article in Accounting & Finance investigated two questions: the extent of cross-border profit shifting activities in Australia via two main channels: intra-group… Read More ›

Should Child Benefits Be Universal or Means-Tested?

There is a common argument that scarce resources should primarily be directed towards those in need. Providing transfers to the affluent may be perceived as… Read More ›

Too Much of a Good Thing? Australian Cash Transfer Replacement Rates During the Pandemic

At what point is there ‘too much of a good thing’ with crisis cash transfers? This is an important question for future economic shocks, whether… Read More ›

Rethinking the Laffer Curve From an Individual Approach: Evidence from the Spanish Income Tax

Why it is important to revise the Laffer Curve today? Some may argue that the Laffer Curve is an outdated concept in fiscal policy, but… Read More ›

Increasing Government Income Support Directly Reduces the Need for People to Use Charity

Welfare or charity? What is the most effective mechanism for government to directly assist people in poverty to meet their essential needs such as food,… Read More ›