OECD Public Consultation: Main Design Elements of Amount B under Pillar One

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) to implement the Two-Pillar Solution to Address the Tax Challenges… Read More ›

PBO Budget Bite: Trends in Personal Income Tax

The Parliamentary Budget Office (PBO) has released a Budget Bite – Trends in personal income tax. This Budget Bite analyses the role of personal income… Read More ›

Melbourne Institute Working Papers

The elasticity of taxable income of low-income earners: bunching evidence from Spain Authors: Ana Gamarra, María Arrazola & José Félix Sanz-Sanz This paper estimates the… Read More ›

New Research Shows ‘Pernicious Effects’ of Removal of Coronavirus Supplement

A new report from the Poverty and Inequality Partnership led by the Australian Council of Social Service (ACOSS) and UNSW Sydney has found that while… Read More ›

New OECD Data: Tax Revenues Rebounded as Economies Recovered from the Pandemic

Tax revenues bounced back in 2021 as OECD economies recovered from the initial impact of the COVID-19 pandemic, according to new OECD data released on… Read More ›

15th International Tax Administration Conference: Registration and Preliminary Program

The 15th International Tax Administration Conference organised by the School of Accounting, Auditing and Taxation at UNSW will be held on Tuesday 4 and Wednesday… Read More ›

OECD Releases New Mutual Agreement Procedure Statistics

The OECD has released the latest mutual agreement procedure (MAP) statistics covering 127 jurisdictions and practically all MAP cases worldwide. These statistics form part of… Read More ›

Australian Treasury Consultations: Tax Treaty Network Expansion and Tax Practitioners Board Review

Implementation of the Government’s response to the Review of the Tax Practitioners Board Closing date: 11 December 2022 In November 2020 the former Government released its… Read More ›

New OECD Data Highlight Multinational Tax Avoidance Risks and the Need for Swift Implementation of International Reform

New data released highlight continuing base erosion and profit shifting (BEPS) risks and the need to implement the two-pillar solution to ensure that large multinational… Read More ›

TTPI Working Paper: Lifecycle Earnings Risk and Insurance in Australia

Lifecycle earnings risk and insurance: New evidence from Australia Authors: Chung Tran and Darapheak Tin This paper studies the nature of earnings dynamics in Australia,… Read More ›