Closing the Political Legitimacy Gap: The International Monetary Fund and Tax Reform, 1965-2005. This project investigates how the International Monetary Fund (IMF) can improve its poor success with tax reform programs in borrowing states. It does so by analysing the success and failure of IMF tax reform programs in 20 borrowing states with varied regional, political, and economic characteristics between 1965 and 2005. This research has national and community benefit for two reasons. First, Aust ....Closing the Political Legitimacy Gap: The International Monetary Fund and Tax Reform, 1965-2005. This project investigates how the International Monetary Fund (IMF) can improve its poor success with tax reform programs in borrowing states. It does so by analysing the success and failure of IMF tax reform programs in 20 borrowing states with varied regional, political, and economic characteristics between 1965 and 2005. This research has national and community benefit for two reasons. First, Australia has a close relationship with the IMF and an obligation to assist it with issues of global political and economic concern. Second, as problems with fiscal sustainability are strongly associated with international political and economic instability, Australia must develop its knowledge base on the politics of successful tax reform.Read moreRead less
Policy Modelling for Ageing in Emerging Economies: The Case of Indonesia. This project, in collaboration with the World Bank and the Indonesian Planning Authority, will support major social and economic policy development in a rapidly ageing region. It will break new ground by developing a cutting-edge economic policy model reflecting salient features of ageing in emerging economies, taking into account the wider implications for education, employment, formalisation, growth, and retirement. It w ....Policy Modelling for Ageing in Emerging Economies: The Case of Indonesia. This project, in collaboration with the World Bank and the Indonesian Planning Authority, will support major social and economic policy development in a rapidly ageing region. It will break new ground by developing a cutting-edge economic policy model reflecting salient features of ageing in emerging economies, taking into account the wider implications for education, employment, formalisation, growth, and retirement. It will bring the armoury of policy analysis instruments available to these countries up to the standard now enjoyed by the developed world. Indonesia, on the brink of major pension reform, will be used as a test bed. Data sets will be developed to allow the model structure to be applied to other emerging economies in Asia. Read moreRead less
Lifetime Approach to Measuring Inequality in Living Standards in Australia . This project aims to develop a new methodology to study trends in inequality in Australia. It expects to advance the body of knowledge by measuring inequality in living standards over the whole lifetime and by identifying the role of the Australian fiscal system in redistributing lifetime resources across households and generations. This new approach would help clarify the potential bias embedded in commonly used inequa ....Lifetime Approach to Measuring Inequality in Living Standards in Australia . This project aims to develop a new methodology to study trends in inequality in Australia. It expects to advance the body of knowledge by measuring inequality in living standards over the whole lifetime and by identifying the role of the Australian fiscal system in redistributing lifetime resources across households and generations. This new approach would help clarify the potential bias embedded in commonly used inequality indicators based on current-year income. Its findings expect to provide new insights into how the gains from economic growth have been shared among Australians. It should also offer policy options for designing a better tax and transfer system that would sustain economic prosperity and fairness in Australia.Read moreRead less
Defining, regulating and taxing the not-for-profit sector in Australia: Law and policy for the 21st century. The not-for-profit sector is crucial to the economy and social inclusion in Australia. The sector's role and significance is growing but it struggles with complex and disparate taxation requirements and piecemeal supervision by state and federal governments. This project addresses both the needs of the sector and public expectations of it by comprehensively researching legal definition, r ....Defining, regulating and taxing the not-for-profit sector in Australia: Law and policy for the 21st century. The not-for-profit sector is crucial to the economy and social inclusion in Australia. The sector's role and significance is growing but it struggles with complex and disparate taxation requirements and piecemeal supervision by state and federal governments. This project addresses both the needs of the sector and public expectations of it by comprehensively researching legal definition, regulation and tax rules and recommending appropriate reform, thereby making a significant contribution to National Priority Research area, Promoting and Maintaining Good Health and Well Being, Priority Goal 4, 'understanding and strengthening key elements of Australia's social and economic fabric'.Read moreRead less
Sharing the Wealth: Tax and Justice in The Slow Growth Era. This project aims to address fundamental problems of injustice in taxation emerging in the transition to a slow growth economy in Australia and globally. The project applies interdisciplinary approaches to generate new knowledge that aims to update frameworks for justice in taxation, refreshing out-dated 20th century ethical and legal approaches. Collaborative legal and philosophy analysis by leading scholars in Australia and the United ....Sharing the Wealth: Tax and Justice in The Slow Growth Era. This project aims to address fundamental problems of injustice in taxation emerging in the transition to a slow growth economy in Australia and globally. The project applies interdisciplinary approaches to generate new knowledge that aims to update frameworks for justice in taxation, refreshing out-dated 20th century ethical and legal approaches. Collaborative legal and philosophy analysis by leading scholars in Australia and the United States will respond to contemporary conditions of slow growth, wage stagnation, wealth inequality, population aging and longevity. Project outcomes will include tax reform proposals to benefit policy makers and enrich public debate on tax justice for 21st century economic and fiscal conditions.Read moreRead less
Effectiveness of tax base erosion and profit shifting countermeasures effective. This project aims to evaluate the effectiveness of measures to combat tax avoidance by multinational enterprises. Estimates suggest that tax base erosion and profit shifting threaten up to 10 per cent of Australia’s corporate tax revenues. This project intends to establish benchmark indicators based on financial and tax data for Australian and foreign-owned companies, and test them on proposed policy changes up to 2 ....Effectiveness of tax base erosion and profit shifting countermeasures effective. This project aims to evaluate the effectiveness of measures to combat tax avoidance by multinational enterprises. Estimates suggest that tax base erosion and profit shifting threaten up to 10 per cent of Australia’s corporate tax revenues. This project intends to establish benchmark indicators based on financial and tax data for Australian and foreign-owned companies, and test them on proposed policy changes up to 2018. The project aims to expand knowledge of tax behaviour of multinational firms while providing timely and critical information for policy makers on whether measures actually improve the integrity of corporate tax.Read moreRead less