Tax Compliance



Although there is no broad-based national consumption tax in the United States, 45 of the 50 states and the District of Columbia, as well as… Read More ›

The Implications for Australian Businesses of Recent Developments in US State Taxation of Online Cross-Border Sales

Historically, household consumption has been relatively stable as a proportion of gross domestic product (GDP). For over 50 years, tax reform reviews in Australia have… Read More ›

GST: Where to Next?

Every person must, if required by the Commissioner of Taxation, lodge an annual return for income tax purposes. Once lodged, the Commissioner must make an… Read More ›

Overturning an Assessment Where the ATO Merely Suspects Fraud or Evasion

Policymakers are increasingly relying on behavioural interventions with the aim of improving individual decisions. These interventions have become known as ‘nudges’ following the similarly titled… Read More ›

Nudges Are No Substitutes for Classical Economic Policy Instruments

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 ›

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

Around the world, tax compliance is a serious problem with big consequences. The case is no different in Papua New Guinea (PNG). It is an… Read More ›

Can Sharing the Joy of Tax Increase Government Revenue in PNG?

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 ›

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

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

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