Articles

Please follow & like us :)

Measuring the Social Impact of University-Based Pro Bono Tax Clinics: Co-Creating a Framework for Evidence-Based Evaluation

Australia is currently in the pilot year of a nation-wide university-based, pro bono tax clinic program to assist taxpayers who would otherwise not have access… Read More ›

Local Legislature Size Effects in Indonesia: Pork Barrel or Too Many Cooks in the Kitchen?

Classic “pork barrel” theory, as originally developed by Weingast et al (1981), argues that larger legislatures lead to increased spending, especially on capital, and the… Read More ›

What Dividend Imputation Means for Retirement Savers

The Australian Labor Party went to the 2019 Federal Election proposing a change in policy under which retirees not receiving an aged pension could only… Read More ›

How Do Vertical Fiscal Transfers Affect the Revenue-Raising Abilities of Local Governments in Rural India?

The principle of subsidiarity, when applied to taxation, suggests that the incidence of taxation should be at the level where they are most salient, and… Read More ›

Killing the Goose That Laid the Golden Egg: Australian Mining Companies’ Defence of Harmful Tax Practices

Governments around the world are estimated to lose between US$240 to 650 billion per annum through corporate tax avoidance. It therefore seems logical that this… Read More ›