Tax Administration



Universal Basic Income (UBI) and other guaranteed income schemes are shaping as the welfare policies of the future. While there is no single rationale for… Read More ›

The Tax System Implications of Universal Basic Income

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 ›

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

The roll-out of Universal Credit in the UK continues, and continues to uncover new challenges and problems. The recovery of overpayments – and especially overpayments… Read More ›

Timing It Wrong, Part Two: Universal Credit Inherits Overpayments from Tax Credits

Tax authorities around the world are increasingly digitising tax services. The Australian Taxation Office (ATO) is no exception, having committed itself to a “digital by… Read More ›

The Digital Divide and Taxpayer Rights – Cautionary Findings from the United States

Society is changing faster than at any time in history. Economic forecasts suggest the economy and labour markets will change at an equally rapid pace.… Read More ›

The Tax System in a Digital Age – Success Depends on Protecting Taxpayer Rights

The latest 2017 Organisation for Economic Co-operation and Development (OECD) statistics on the resolution of tax treaty disputes, through the unique tax treaty resolution mechanism… Read More ›

The Optimal Way to Resolve Tax Treaty Disputes: Litigation or Arbitration?

“If we have always considered the revenues as the sinews of the commonwealth…” (si vectigalia nervos esse rei publicae semper duximus…) (Cic. Manil. 17). It… Read More ›

Politics of Taxation in the Roman Empire

Ever wondered how much of the Federal Government’s taxes never gets collected? This is obviously an important and challenging question for government, policy makers and… Read More ›

Mind the (Tax) Gap—It’s Bigger Than You Probably Think!

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