Tax Reform



Corporate income tax in Australia in 2014-15 collected $67.7 billion, or 15.2 per cent of all tax revenue and 4.2 per cent of gross domestic… Read More ›

Who Benefits from a Lower Corporate Income Tax Rate?

I recently had the pleasure of attending the 2016 International Institute of Public Finance Annual Congress in Lake Tahoe, USA – this blog post is a… Read More ›

Notes from the IIPF Annual Congress

Increasing conflicts and fears of overreach by tax administrators have seen many countries generate taxpayer-specific statements of rights. Australia has a Taxpayer’s Charter but experience… Read More ›

Australian Tax Controversies and Human Rights

The First Inclusive Framework Meeting on Base Erosion and Profit Shifting (BEPS) was held in Kyoto, Japan on 30 June -1 July 2016. I attended… Read More ›

First Inclusive Framework Meeting on Base Erosion and Profit Shifting

The Coalition’s safeguard mechanism is designed to ensure that affected facilities can readily comply by setting loose caps on emissions. It is unlikely to contribute… Read More ›

Coalition’s “Emissions Trading Scheme” Commences

One of the most significant trends in the evolution of global tax systems has been the rise from relative obscurity of thin capitalisation rules. These… Read More ›

Navigating BEPS: Simulating a ‘Tax-Minimising’ Multinational’s Responses to Existing and Proposed Thin Capitalisation Regimes

Why do we care about high EMTRs? The calculation of EMTRs and their use in policy debates assumes that people are motivated by money, that… Read More ›

Effective Marginal Tax Rates: Part 2

An Effective Marginal Tax Rate (EMTR) measures the loss resulting from income taxation combined with the withdrawal of a cash transfer or welfare benefit, applied… Read More ›

Effective Marginal Tax Rates: Part 1

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