News

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 ›

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 ›

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 ›

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 ›

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 ›

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 ›

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

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 ›

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 ›

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 ›