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Category Archives: General tax policy

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting – Information Brochure

June 10, 2017

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting - Information Brochure OECD (June 2017). On 7 June 2017, over 70 Ministers and other high-level representatives participated in the signing ceremony of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit

Behavioural insights and business taxation: Evidence from two randomized controlled trials

June 10, 2017

Behavioural insights and business taxation: Evidence from two randomized controlled trials Nicholas Biddle, Katja Fels and Mathias Sinning, Tax and Transfer Policy Institute (May 2017). This paper presents the findings of two Randomized Controlled Trials (RCTs) that were conducted in collaboration with the Australian Taxation Office (ATO). The first trial tests the effect of

The impact of the bank levy on the average Australian superannuation account

June 10, 2017

Banking on an impact - The impact of the bank levy on the average Australian superannuation account Matt Grudnoff, The Australia Institute (June 2017). The Australia Institute has tested two claim made in response to the bank levy announced in the Federal Budget: that the impact of the levy will be passed onto

PwC’s Federal Budget 2017-18 – Prosperity or Peril

May 27, 2017

PwC's Federal Budget 2017-18 - Prosperity or Peril PwC (May 2017). Regaining trust, and not a return to budget surplus, was clearly Treasurer Scott Morrison’s key objective for the 2017-18 Federal Budget. In recent years the budget process has lost much of its economic credibility, and with a backdrop of growing distrust of institutions

ACOSS Federal Budget 2017 – Making housing affordable

May 20, 2017

ACOSS Federal Budget 2017 - Making housing affordable ACOSS (May 2017). ACOSS' (Australian Council of Social Service) analysis of the Budget measures in regards to housing affordability issues.

ACOSS Federal Budget 2017 – Revenue to pay for the benefits and services we need

May 20, 2017

ACOSS Federal Budget 2017 - Revenue to pay for the benefits and services we need ACOSS (May 2017). ACOSS' (Australian Council of Social Service) analysis of the Budget measures in regards to generating revenue.

Chartered Accountants – Federal Budget Tax Bulletin 2017-2018

May 13, 2017

Chartered Accountants - Federal Budget Tax Bulletin 2017-2018 Chartered Accountants Australia & New Zealand (May 2017).  The 2017-18 Federal Budget indicates that the government is in a state of readiness for an earlier than expected Federal Election. The pre-Budget announcement of needs-based school funding – together with big bets on infrastructure, the removal of

CPA Australia – 2017-18 Federal Budget Report

May 13, 2017

CPA Australia -  2017-18 Federal Budget Report CPA Australia (May 2017). A detailed summary of the tax, superannuation, housing affordability, small business and other key measures announced in the Australian Federal Government's 2017-18 budget.

Black Economy Taskforce Interim Report

May 13, 2017

Black Economy Taskforce Interim Report Michael Andrew AO, Australian Treasury (May 2017). The Black Economy Taskforce has been established to develop an innovative, forward-looking whole-of-government policy response to combat the black economy in Australia, recognising that these issues cannot be tackled by traditional tax enforcement measures alone. The black economy refers to people who

Paying a ‘Fair Share’: Multinational Corporations’ Perspectives on Taxation

May 05, 2017

Paying a 'Fair Share': Multinational Corporations' Perspectives on Taxation John Mikler and Ainsley Elbra, The University of Sheffield (May 2017). In the Brief Mikler and Elbra address the issue of global corporate tax avoidance and consider how multinational corporations (MNCs) can be made to pay their fair share of tax.  They focus in particular