TTPI Report: How Do Statutory and Effective Corporate Tax Rates Affect Location Decisions of Firms and a Country’s Industry Structure?

How do statutory and effective corporate tax rates affect location decisions of firms and a country’s industry structure? Authors: Trevor Rose, Mathias Sinning and Robert… Read More ›

OECD Releases New Peer Review Results on the Prevention of Tax Treaty Shopping

Progress continues with the implementation of the BEPS package to tackle international tax avoidance, as the OECD releases the latest peer review report assessing jurisdictions’… Read More ›

TTPI Working Papers on Tax Reform and Compliance Behaviour

Trying to make a good first impression: A natural field experiment to engage new entrants to the tax system Tax and Transfer Policy Institute Working… Read More ›

Commonwealth Ombudsman Releases Report on Services Australia’s Income Compliance Program

The Commonwealth Ombudsman has recently released the report Services Australia’s Income Compliance Program: A report about Services Australia’s implementation of changes to the program in… Read More ›

New Report Calls for Youth Income Guarantee

Young people in Australia are struggling to afford basic necessities such as rent, food, bills and medicine, and often having to choose between them, according… Read More ›

OECD Releases Effective Carbon Rates 2021 Data

In advance of the publication launch on 28 April 2021, the OECD has published the main data from Effective Carbon Rates 2021 on 30 March… Read More ›

TTPI Working Paper

Gender norms and domestic abuse: Evidence from Australia Authors: Yinjunjie Zhang & Robert Breunig (ANU Tax and Transfer Policy Institute) Australia conforms to the gender… Read More ›

IMF Working Papers

Does a Wealth Tax Improve Equality of Opportunity? Evidence from Norway Authors: Kristoffer Berg & Shafik Hebous Does parental wealth inequality impact next generation labor… Read More ›

Multilateral BEPS Convention: OECD Publishes 30 Country Profiles Applying Arbitration

The OECD, in its capacity as Depositary of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the… Read More ›

New Zealand Moves to Disallow Interest Deductions for Investment Properties

Last week, the New Zealand Government announced a housing package that includes changing the tax treatment of interest on loans for residential property, in a… Read More ›