OECD Policy Briefs: Coping With Cost of Living Crisis

The Organisation for Economic Co-operation and Development (OECD) has recently released three policy briefs in relation to the current cost of living crisis: Income support… Read More ›

OECD: Investment Tax Incentives Database 2022 Update

The Organisation for Economic Co-operation and Development (OECD) has recently updated its Investment Tax Incentives Database. The database now provides insights into tax incentives in… Read More ›

EU Council Reaches Agreement on Pillar Two

European Union member states reached agreement to implement at EU level the minimum taxation component, known as Pillar 2, of the OECD’s reform of international… Read More ›

Maintaining Reform Momentum Is Essential to Strengthen Pension Systems: OECD Report

The current financial and economic uncertainty, as well as the rising cost of living, may lead policy makers, regulators and supervisors to postpone reforms that… Read More ›

PBO Report: Fiscal Outlook and Scenarios Beyond Budget 2022-23

The Parliament Budget Office (PBO) has released its latest Beyond the Budget report, Beyond the budget 2022-23: Fiscal outlook and scenarios. This report provides independent… Read More ›

Australian Treasury Consultation: Tax Treaty Between Australia and Iceland

Consultation closing date: 23 December 2022 On 12 October 2022, Australia and Iceland signed a new tax treaty. The new tax treaty reduces tax impediments… Read More ›

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 ›