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Taxes and Economic Growth in OECD Countries: A Meta-Analysis

A multitude of studies have estimated the effect of taxes on country-level economic growth. With so many studies working over a limited number of datasets,… Read More ›

The Transfer-Pricing Profit Split Method After BEPS: Back to the Future

The OECD Transfer Pricing Guidelines were updated in 2018 by the OECD/G20 Revised Guidance on the Application of the Transactional Profit Split Method, Inclusive Framework… Read More ›

Suing Negligent Australian Tax Officials – Recent Judicial Developments & Possible Future Directions

My paper recently published in the Australian Tax Forum, centres on the implications of Farah Custodians Pty Limited v Commissioner of Taxation (No 2), an… Read More ›

There Will Be No Pension Increase in September for the First Time in 23 Years, but There Is a Simple Fix

The Department of Social Services has confirmed Australia’s pensioners will not receive an automatic indexation increase this September, because inflation has gone backwards. This will… Read More ›

New Debates Over the Cost of Degrees Reignites Unresolved Conflict Over Fairness in Higher Education

Australia’s higher education loan scheme has again made headlines in recent weeks, as the Federal Government announced plans to make ‘job relevant’ degrees cheaper for… Read More ›