News

The latest issue of the eJournal of Tax Research (vol. 19, no. 2) has been published. It is available here. The issue features four articles:… Read More ›

Corporate income taxation in Australia: Theory, current practice and future policy directions Authors: Kristen Sobeck, Robert Breunig, and Alex Evans This report provides a framework… Read More ›

Taxation of part-time work in the OECD Authors: Michelle Harding, Dominique Paturot and Hannah Simon The share of part-time employment in total employment has risen… Read More ›

The OECD/G20 Inclusive Framework on BEPS has released further technical guidance on the 15% global minimum tax agreed in October 2021 as part of the… Read More ›

Global Taxation: How Modern Taxes Conquered the World Editors: Philipp Genschel and Laura Seelkopf Global Taxation investigates the global transition to modern taxation from the… Read More ›

A new toolkit has been released to support the effective collection of Value Added Tax (VAT) revenues from e-commerce activities in the Asia-Pacific (APAC), which… Read More ›

Authors: Matthew Parkes (LLM Candidate, University of Melbourne) A recent global trend of new taxes on sugary drinks and products now sees more than 40… Read More ›

Trying to make a good first impression: a natural field experiment to engage new entrants to the tax system Date & time: Tuesday 29 March… Read More ›

Authors: Paul Tilley The nature of Australia’s federation, including its Constitution, means the Commonwealth controls the principal revenue-raising instruments, but large expenditure responsibilities are left… Read More ›

Closing Date: Friday 29 April 2022 Treasury is seeking feedback and views from stakeholders on the implementation design of the new Deductible Gift Recipient (DGR)… Read More ›