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How to Tweak JobKeeper, If We Must

JobKeeper was always quick and dirty. The design was far from perfect, with shortcomings I and others cautioned against. But these were forgiven in the… Read More ›

Understanding the Implications of Country-By-Country Reporting for Australia

The global tax landscape is being revamped with the introduction of Country-by-country Reporting (CbCR) as part of the Organisation for Economic Co-operation and Development’s (OECD’s)… Read More ›

A Basic Income for Hard Times

In an emergency, governments improvise. Two new systems of income support have been announced in just over a week to keep us going as much… Read More ›

Does Deferral of Bank Dividends Matter?

There is much concern among investors such as retirees, who rely on bank dividends for income, that the Australian Prudential Regulation Authority (APRA) is putting pressure… Read More ›

Open Budgets in the Time of COVID-19

At a time when the world is hit by the COVID-19 pandemic and governments rush to launch unprecedented fiscal measures to address the crisis and… Read More ›