TTPI Working Paper: A Study of Cross-Border Profit Shifting Channels

A study of cross-border profit shifting channels Authors: Alfred Tran & Wanmeng Xu In this study, we investigate two cross-border profit shifting channels of foreign… Read More ›

OECD Taxation Working Paper: Kerosene Taxes’ Role in Decarbonising International Air Travel

Greening international aviation post COVID-19: What role for kerosene taxes? Authors: Jonas Teusch and Samuel Ribansky This paper discusses the contribution that kerosene taxes could… Read More ›

ANU Crawford School Seminar: Hidden Heterogeneity

Hidden Heterogeneity: The Distribution of Treatment Effects of a Welfare Reform Experiment Date & time: Tuesday 09 November 2021, 2.00pm–3.30pm (AEDT) Mode: Online via Zoom… Read More ›

Report: Evaluation of the Revised Disability Support Pension Assessment Process

In May 2020, the Department of Social Services engaged Health Outcomes International to conduct an evaluation of the revised Disability Support Pension assessment process. The… Read More ›

EU Tax Observatory: Revenue Effects of the Global Minimum Tax

Revenue Effects of the Global Minimum Tax: Country-by-Country Estimates Authors: Mona Barake, Theresa Neef, Paul-Emmanuel Chouc & Gabriel Zucman In October 2021, 136 countries and… Read More ›

G20 Economies Are Pricing More Carbon Emissions but Stronger Globally More Coherent Policy Action Is Needed, Says OECD

Almost half of all energy-related CO2 emissions in G20 economies are now covered by a carbon price, as several countries introduced or extended carbon taxes or… Read More ›

Australian Basic Income Lab Inaugural National Workshop

Hosted by the School of Social & Political Sciences, University of Sydney, the Australian Basic Income Lab (ABI) – University of Sydney, Macquarie University &… Read More ›

IMF Tax Related Technical Notes and Manuals

The Revenue Administration Gap Analysis Program: An Analytical Framework for Personal Income Tax Gap Estimation It is generally difficult to measure revenue not collected due… Read More ›

OECD Report: Tax and Fiscal Policies after the COVID-19 Crisis

Tax and Fiscal Policies after the COVID-19 Crisis: OECD Report for G20 Finance Ministers and Central Bank Governors, October 2021, Italy The COVID-19 pandemic resulted… Read More ›

Treasury Consultation: Clarifying Income Tax Exemptions for Australians Engaged by the IMF and World Bank Group

In the 2020-21 Budget, the Australian Government announced that it would clarify that Australian resident individuals such as experts performing missions on behalf of the… Read More ›