Complexity



Bilateral tax agreements ensure that incomes earned across borders are not taxed twice. However, the provisions of these agreements can be used to avoid taxes.… Read More ›

Evaluating the Multilateral Legal Instrument from a Developing Country Perspective

Scott Morrison has made much of his proposed tax changes, claiming that in the short term they will benefit low and middle income earners, and… Read More ›

Budget Forum 2018: This is not a Genuine or Equitable Way to Simplify the Personal Income Tax System

Individual taxpayers and businesses incur costs when complying with tax laws in addition to the tax paid and the efficiency costs. These costs are associated… Read More ›

Estimating Aggregated Tax Compliance Costs in Australia: A New Approach

Public sector organisations are increasingly aware of the importance of the client experience. Profitable organisations in the private sector ensure they provide superior customer service,… Read More ›

Public Sector Accountability for Citizen Experiences

Published by Southern Highlands News, Friday 1 February. I guess that it’s not meant as an April Fools joke but, apparently, apart from giving another… Read More ›

Tax Thought Bubbles: No Real Reform

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