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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

Opening the Vaults: The use of tax havens by Europe’s biggest banks

April 29, 2017

Opening the Vaults: The use of tax havens by Europe’s biggest banks Manon Aubry and Thomas Dauphin, Oxfam (March 2017). The world of tax havens is a murky place. In Europe, only one sector is required to publicly report its profits and tax on a country-by-country basis – the banking sector, as a

Preferential Pass-Through Business Tax Rates and Tax Avoidance

April 29, 2017

Preferential Pass-Through Business Tax Rates and Tax Avoidance Leonard Burman and Joseph Rosenberg, Tax Policy Center (April 2017). The large (and growing) share of businesses organized as pass-through entities—those that do not pay the corporate income tax but rather pass profits through to owners, who report the income and pay tax on their

Federal Government must not let us down – ACOSS and National Shelter release 6 point National Housing Affordability Plan

April 29, 2017

Federal Government must not let us down – ACOSS and National Shelter release 6 point National Housing Affordability Plan ACOSS (April 2017). With Federal budget speculation growing, ACOSS and National Shelter today urged the Federal Government not to shirk its lead responsibility to address the housing affordability crisis affecting millions across the country

The Tax Institute Submission – Treasury Laws Amendment (GST Low Value Goods) Bill 2017

April 20, 2017

The Tax Institute Submission - Treasury Laws Amendment (GST Low Value Goods) Bill 2017 The Tax Institute (10 April 2017). The Tax Institute's submission to the Senate Standing Committee on Economic in relation to the Treasury Laws Amendment (GST Low Value Goods) Bill 2017.

GST reform in Australia: Implications of estimating price elasticities of demand for food

April 05, 2017

GST reform in Australia: Implications of estimating price elasticities of demand for food Tax and Transfer Policy Institute (March 2017). This paper uses detailed information about household supermarket purchases from the Australian Nielsen Homescan Survey to estimate price elasticities of demand for a range of food categories. An instrumental variable strategy is employed

What Makes Taxes Seem Fair?

April 05, 2017

What Makes Taxes Seem Fair? Tax Policy Centre (29 March 2017). What makes people perceive their taxes as “fair”? We worked with the news website Vox to produce a short quiz about tax knowledge, which we used to test whether drawing readers’ attention to certain aspects of the tax code changed their

Global distribution of revenue loss from tax avoidance

March 29, 2017

Global distribution of revenue loss from tax avoidance United Nations University (22 March 2017). International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael

The Impact of Penalty Rate Cuts on Personal Tax Revenue and Welfare

March 29, 2017

The Impact of Penalty Rate Cuts on Personal Tax Revenue and Welfare The Australia Institute (27 March 2017). Research from the Australia institute has calculated the impact of the recent Fair Work Commission decision to cut penalty rates on the Commonwealth Budget. The paper from Richard Denniss, Chief Economist at The Australia Institute, found

What Price Value Capture?

March 20, 2017

What Price Value Capture? Grattan Institute (19 March 2017). State governments should be wary of following the Turnbull Government’s advice to introduce “value capture” schemes to fund major new transport projects. As Australians in capital cities struggle to cope with clogged roads and crowded trains, the Turnbull Government wants to stop being just “an