Call for Contributions: Tax Expenditures and Domestic Revenue Mobilisation Workshop

The German Development Institute (DIE), the Council on Economic Policies (CEP) and the Addis Tax Initiative (ATI) will co-organise a workshop on tax expenditures and… Read More ›

TTPI Working Paper on Determinants of Innovation Novelty

Determinants of innovation novelty: Evidence from Australian administrative data TTPI Working Paper 15/2021 Authors: Omar Majeed and Robert Breunig (ANU Crawford School of Public Policy)… Read More ›

OECD Forum on Tax Administration Releases Behavioural Insights Brief Guide

Behavioural Insights for Better Tax Administration: A Brief Guide By OECD Forum on Tax Administration Tax administrations across the globe depend on the voluntary compliance… Read More ›

Social Sciences Week Webinars

Housing affordability: is the great Australian dream out of reach for today’s young? Date & time: Tuesday 7 September 2021, 12pm to 1pm (AEST) Despite… Read More ›

EU Tax Observatory Research Note: Minimizing the Minimum Tax? The Critical Effect of Substance Carve-Outs

Authors: Mona Barake, Theresa Neef, Paul-Emmanuel Chouc & Gabriel Zucman In July 2021, 132 countries agreed to a minimum tax rate of at least 15%… Read More ›

Global Tax Expenditures Database Report: Shedding Light on Worldwide Tax Expenditures

Shedding Light on Worldwide Tax Expenditures. GTED Flagship Report 2021 Authors: Christian von Haldenwang, Agustin Redonda & Flurim Aliu This report presents insights from the… Read More ›

Australian Treasury Consultation: Corporate Collective Investment Vehicles

The Australian Government has released for public consultation legislation that implements the tax and regulatory components of the CCIV (corporate collective investment vehicle) regime and related… Read More ›

International Budget Partnership Paper: Advocacy Narratives of Taxation

To contract or not to contract: Thinking through narratives of tax and spend Author: Jason Lakin One narrative about tax policy has dominated recent thinking… Read More ›

Global Initiative for Fiscal Transparency Report: Making Tax Work

Making Tax Work: A Framework for Enhancing Tax Transparency Authors: Richard Murphy & Andrew Baker The Making Tax Work (MTW) report sets out a case… Read More ›

IMF Working Papers

For the Benefit of All: Fiscal Policies and Equity-Efficiency Trade-offs in the Age of Automation Authors: Andrew Berg, Lahcen Bounader, Nikolay Gueorguiev, Hiroaki Miyamoto, Kenji… Read More ›