Open Access Journal Article: Individuals’ Responsiveness to Marginal Tax Rates

Individuals’ Responsiveness to Marginal Tax Rates: Evidence from Bunching in the Australian Personal Income Tax Article published in Labour Economics Authors: Shane Johnson, Robert Breunig,… Read More ›

OECD Working Paper: The Global Minimum Tax and the Taxation of MNE Profit

Authors: Felix Hugger, Ana Cinta González Cabral, Massimo Bucci, Maria Gesualdo & Pierce O’Reilly. The paper assesses the impact of the global minimum tax (GMT)… Read More ›

TTPI Working Paper: Spatial Heterogeneity in Welfare Reform Success

Authors: Barbara Broadway and Anna Zhu We investigate if neighbourhood characteristics matter to the success of an exogenous change in a country’s institutional settings. We… Read More ›

New Appointments to Board of Taxation

The Australian Government has appointed Judy O’Connell and Andrew Mills as part-time members to the Board of Taxation, each for a three-year term. Dr Julianne… Read More ›

OECD/G20 Inclusive Framework Releases Further Technical Guidance

The OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has released further technical guidance to assist governments with implementation of the global minimum tax under Pillar… Read More ›

Most People Support Lifting Incomes for Those With the Least: ACOSS and UNSW Survey

Three-quarters of people in Australia support an income boost for people with the least while less than a quarter think it’s possible to live on… Read More ›

OECD Reports on Tax and Crime

Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes Dividend stripping is a type of fraud that is committed through a complex mechanism of trading,… Read More ›

Rob Heferen Named New ATO Commissioner

The Australian Government has appointed Rob Heferen as the next Commissioner of Taxation, Registrar of the Australian Business Register, the Australian Business Registry Services, and… Read More ›

2023‑24 Mid‑Year Economic and Fiscal Outlook Released

The Australian Government has released the 2023‑24 Mid‑Year Economic and Fiscal Outlook (MYEFO). The mid-year update forecasts a much smaller deficit of $1.1 billion in… Read More ›

Treasury Consultations: Response to PwC Tax Scandal

Response to PwC – Enhancing the Tax Practitioners Board’s sanctions regime Date: 10 December 2023 – 21 January 2024 The government has released a consultation… Read More ›