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Rebuilding fiscal federalism in Australia: reforming the financial relationship between the Commonwealth and the States. The finances of the Australian States in the modern day face serious structural challenges. The aim of this project is to analyse and develop appropriate alternatives for reform of fiscal federalism in Australia, which would allow the States to gain access to income tax revenue as a secure source of funding in the future.
Catching capital: Understanding and influencing corporate tax strategy. This project aims to analyse the factors which influence the tax strategies of large multi-national corporations, and explain variations in behaviour between firms and industry sectors. Identifying reforms that exert the greatest influence over corporate behaviour will enable reforms which refine and improve the efficacy of international tax regimes. The expected outcomes will provide an evidence base for policy makers to ev ....Catching capital: Understanding and influencing corporate tax strategy. This project aims to analyse the factors which influence the tax strategies of large multi-national corporations, and explain variations in behaviour between firms and industry sectors. Identifying reforms that exert the greatest influence over corporate behaviour will enable reforms which refine and improve the efficacy of international tax regimes. The expected outcomes will provide an evidence base for policy makers to evaluate and refine corporate tax reform initiatives.Read moreRead less
Assessing and addressing tax system complexity in Australia. Tax reform and simplification are highly topical in government, business and the wider community, with many initiatives proposed or under way. This project will identify the key factors in tax system complexity, measure the costs it imposes upon taxpayers and develop complexity indices that can test new policy measures and monitor improvements.