Tax Administration



Increasing conflicts and fears of overreach by tax administrators have seen many countries generate taxpayer-specific statements of rights. Australia has a Taxpayer’s Charter but experience… Read More ›

Australian Tax Controversies and Human Rights

The First Inclusive Framework Meeting on Base Erosion and Profit Shifting (BEPS) was held in Kyoto, Japan on 30 June -1 July 2016. I attended… Read More ›

First Inclusive Framework Meeting on Base Erosion and Profit Shifting

One of the most significant trends in the evolution of global tax systems has been the rise from relative obscurity of thin capitalisation rules. These… Read More ›

Navigating BEPS: Simulating a ‘Tax-Minimising’ Multinational’s Responses to Existing and Proposed Thin Capitalisation Regimes

Australia’s incumbent Government is hitching its election campaign pitch on tax cuts to boost jobs and growth but their claims aren’t borne out by the… Read More ›

Dismantling the Jobs and Growth Mantra: What the Research Really Says About Tax Cuts

Far from being rational actors, able to make decisions in their own best interests, research is increasingly demonstrating that people exhibit predictable biases that make… Read More ›

Behavioural Insights on the Tax Compliance of Small and Medium Enterprises

Does this seem like a trick question? After all isn’t the Australian Taxation Office (ATO) supposed to collect and report on the revenue raised from… Read More ›

What Public Administration Functions Can the ATO Fulfil?

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