Photo by David Clode on Unsplash https://bit.ly/3urmRcn

The end of year is approaching rapidly. As we head into the holiday season, the Austaxpolicy team would like to take this opportunity to thank you for your support and contributions over the past year. We also wish everyone a safe and happy end of the year.

In 2022, we continued to deliver a wide range of work on tax and transfer policies informed by the latest academic research from all disciplines. We published 73 articles written by 106 experts across academia, practice, and international organisations. We also posted more than 180 news pieces. If you’re looking to catch up on our blog posting during this holiday season, check out our top ten list below.

Because of the federal election in May and a mini budget by the new Labor government in October, we held the Budget Forum twice this year – the first from March till May and the second in October and November. The Budget Forum articles are available here.

During the year, more than 50,000 readers visited our blog and we recorded more than 75,000 page views. About 47 per cent of our readers are from Australia, followed by overseas readers from the United States, the United Kingdom, India, the Philippines, China and other countries.

Editorial changes

Finally, we would like to announce changes to our editorial board. After seven years, one of our founding editors, Miranda Stewart, will be stepping down as a co-editor of the blog. In Miranda’s place, we are happy to announce that Helen Ping, from the ANU Research School of Accounting, will join the editorial board in 2023.

We are taking our down under summer break from publishing the blog from today. We will return with new energy and great new posts in February 2023.

All the best for a restful and peaceful holiday and a happy new year from the Austaxpolicy team!

 

From

Mathias Sinning, Miranda Stewart, Sonali Walpola and Teck Chi Wong.

 

Top ten new articles from 2022

  1. Why Doesn’t Australia Have a Sugar-Sweetened Beverage Tax?, by Tristan Dry and Phillip Baker (11 March 2022).
  2. An Evaluation of the Proposed Changes to the Individual Tax Residency Rules – Impact on Australian Expatriates, by Elizabeth Ng (22 July 2022).
  3. [Budget Forum 2022] The Budget, Fiscal Policy and an Outbreak of Inflation, by Chris Murphy (7 April 2022).
  4. [Budget Forum 2022] Why Not Repeal the Petroleum Resource Rent Tax and Levy a Royalty for Offshore Gas?, by Diane Kraal (13 May 2022).
  5. [Budget Forum 2022] Trusts and Tax Avoidance – Extension of Funding for ATO Taskforce, by Sonali Walpola (26 April 2022).
  6. [Budget Forum 2022] A Fairer Tax and Welfare System for Australia, by Ben Phillips and Richard Webster (13 April 2022).
  7. Small Business Restructure Roll-Over: In Need of Its Own Restructure?, by Barbara Trad, Brett Freudenberg and John Minas (27 July 2022).
  8. Why the Stage Three Tax Cuts Should Be Replaced, by Miranda Stewart (22 August 2022).
  9. [October Budget 2022] Proposed Changes to Australia’s Thin Capitalisation Rules, by Mark Brabazon (4 November 2022).
  10. The Cooperative Approach to Corporate Tax Compliance, by Maarten Siglé, Sjoerd Goslinga, Roland Speklé and Lisette van der Hel – van Dijk (16 March 2022).

 

Top ten articles from 2020 to 2022

  1. Australia’s 50% Capital Gains Tax Discount: Policy Oversight?, by John Minas and Brett Freudenberg (3 November 2020).
  2. Why Doesn’t Australia Have a Sugar-Sweetened Beverage Tax?, by Tristan Dry and Phillip Baker (11 March 2022).
  3. An Evaluation of the Proposed Changes to the Individual Tax Residency Rules – Impact on Australian Expatriates, by Elizabeth Ng (22 July 2022).
  4. Australia’s Current Alcohol Tax System Impedes Public Health Policy, by Sergey Alexeev and Don Weatherburn (8 November 2021).
  5. The Tax System Implications of Universal Basic Income, by Myles Bayliss (28 February 2020).
  6. [Budget Forum 2021] Fiscal Policy in the COVID-19 Era, by Chris Murphy (10 June 2021).
  7. Equity in Taxation: An International Comparison, by Nanak Kakwani (26 April 2021).
  8. The Taxation of Capital Gains in Trusts after Bamford: A Critical Evaluation of Subdivision 115-C ITAA97, by Sonali Walpola (11 February 2021).
  9. Tax Incentives and Foreign Direct Investment in Developing Countries, by Athiphat Muthitacharoen (9 March 2020).
  10. The Transfer-Pricing Profit Split Method After BEPS: Back to the Future, by Michael Kobetsky (31 August 2020).

Citation :

Sinning, Mathias,  Stewart, Miranda  & Walpola, Sonali, (2022),  Happy Holidays from Austaxpolicy,  Austaxpolicy: Tax and Transfer Policy Blog,  16 December 2022, Available from: https://www.austaxpolicy.com/happy-holidays-from-austaxpolicy-5/

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About the Author

Mathias Sinning

Mathias Sinning is an Associate Professor at the Tax and Transfer Policy Institute of the ANU Crawford School of Public Policy. He is interested in the empirical analysis of issues related to labor economics, public economics and policy evaluation.


Miranda Stewart

Professor Miranda Stewart is a Fellow at Tax and Transfer Policy Institute, and a Professor at Melbourne Law School, University of Melbourne. Miranda has 25 years of research, practical and leadership experience in taxation law and policy in academia, government and the private sector. She engages in research, policy advice and teaching across a wide range of tax policy and law design projects and sectors. Recent research addresses taxation of corporations; budget institutions; gender equality in the tax and transfer system; and resilience, legitimacy and effectiveness of tax systems and tax reform.


Sonali Walpola

Sonali completed a PhD at the ANU College of Law in 2015 and lectures in Commercial Law and Taxation Law at the ANU College of Business and Economics. Sonali's PhD thesis involved a historical and contemporary analysis of promissory liability in Anglo-Australian law. Sonali's research interests lie in Contract and Commercial Law, Tax Law and Policy, and the High Court of Australia's role in developing the common law. In the Tax Law and Policy area, Sonali is currently working on projects which examine income shifting by Australian multinational enterprises. Previously, Sonali worked as a solicitor in the Commercial Litigation and Taxation sections at Allens


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