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Improving Cash Flow Corporate Taxation and the Z-Tax Approach

Cash flow corporate taxation (CFCT) has the potential to reduce the economic efficiency costs of the corporation tax, as Murphy (2018) has shown. This is… Read More ›

Consumption Taxation in Rawls’ Theory of Justice

The question of whether income or consumption is a more appropriate tax base has a long and venerable history. Thomas Hobbes, Adam Smith, Alexander Hamilton,… Read More ›

Profit Shifting: Problems and Some Policy Options

Multinational corporations employ complex product supply chains and intra-industry trade of differentiated outputs and inputs across many countries. Also, statutory corporate income tax rates vary… Read More ›

Economic Incentives, Home Production and Gender Identity Norms

Gender identity norms such as the male bread-winner model are possible drivers of persistent gender inequalities in the labour market. However, the extent to which… Read More ›

The Australian Tax Dispute Resolution System and the Australian Taxation Office’s Digital by Default Initiative: An Evaluation and Recommendations

As previously noted, since 2013 the Australian Taxation Office (ATO) has embarked on a transformation project, aiming to transform how it goes about its core… Read More ›