Australian Treasury Consultation: Clarifying the Operation of the Hybrid Mismatch Rules

Tax Integrity – Clarifying the Operation of the Hybrid Mismatch Rules Australia’s hybrid mismatch rules are designed to prevent multinational corporations from exploiting differences in… Read More ›

Australian Small Business Ombudsman Recommends Changes to Research and Development Tax Incentive Administration

The Australian Small Business and Family Enterprise Ombudsman Kate Carnell has recommended a suite of reforms to the administration of the Research and Development Tax… Read More ›

IMF Annual Review: Australia Should Delay Budget Repair If Stimulus Is Required

The International Monetary Fund (IMF) has released its Staff Concluding Statement of the 2019 Article IV Consultation Mission to Australia. A Concluding Statement describes the… Read More ›

Australian Budget: 2019-20 Mid-Year Economic and Fiscal Outlook

The Mid-Year Economic and Fiscal Outlook (MYEFO) for the 2019-20 financial year has been released. It updates the economic and fiscal outlook from the previous… Read More ›

TTPI Working Paper: Electoral Geography and Economic Outcomes

TTPI Working Paper 11/2019 Marginal benefits? Electoral geography and economic outcomes Author Chris Wokker Abstract I exploit a large natural experiment in Australia that saw… Read More ›

Australian Taxation Office Releases Corporate Tax Transparency Report for Income Year 2017-18

The Australian Taxation Office (ATO) has published the fifth annual report on corporate tax transparency, which provides insights into the operation of Australia’s corporate tax… Read More ›

Review of the Operations of the Parliamentary Budget Office 2019-20

The Joint Committee of Public Accounts and Audit has commenced a review of the operations of the Australian Parliamentary Budget Office (PBO) pursuant to section 64T… Read More ›

Latest OECD Working Papers on Tax and Fiscal Policy

OECD Working Paper on Fiscal Federalism no. 29 Twenty years of tax autonomy across levels of government: Measurement and applications Author Sean Dougherty, Michelle Harding… Read More ›

UK General Election 2019: Party Manifestos and Analyses

The United Kingdom is gearing up to hold a general election on 12 December. The three main political parties have released their election manifestos and… Read More ›

A Decade after the Henry Tax Review: ABC’s interview with Ken Henry

It has been ten years since the Henry Tax Review was published. Former Treasury secretary Ken Henry, who authored the report, recently spoke to ABC… Read More ›