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
Neo-liberalism and the Decline of Democratic Governance: A Problem of Institutional Design? How well Australia's democracy is working is critical both for national policy making and for citizenship. Many scholars argue that populism is in the ascendant, political parties have weakened and that public confidence in political leaders has diminished. This project will provide an authoritative test of these propositions. If they are established, it will identify the ways democratic governance can be ....Neo-liberalism and the Decline of Democratic Governance: A Problem of Institutional Design? How well Australia's democracy is working is critical both for national policy making and for citizenship. Many scholars argue that populism is in the ascendant, political parties have weakened and that public confidence in political leaders has diminished. This project will provide an authoritative test of these propositions. If they are established, it will identify the ways democratic governance can be renewed.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.