This article reports on, and draws conclusions from, an investigation designed to gain insights into the extent to which tax is a motivator when large multinational companies choose where to develop, and ultimately locate valuable intellectual property (IP). The research undertaken by the...

This article reviews recent surveys of the tax compliance costs associated with Value Added Taxes (like the Australian GST). It uses such surveys to identify what aspects of VAT seem to be associated with higher compliance costs. This provides a form of ‘litmus test' which might be used,...

The COVID-19 pandemic and its economic aftershocks have put into strong focus the tax issues faced by financially vulnerable individuals and small business. With this economic backdrop, it is likely that more taxpayers will be in severe financial stress, which will in turn increase the need for...

Australia, in line with other common law countries, operates under the doctrine of the separation of powers, derived from the writings of Montesquieu and Locke. Of course that pure version is no more evident in the Australian context than it is in other jurisdictions. Indeed, the Constitution...

Over the last two decades, many governments have sought to take stock of the burden generally imposed by their regulations, especially in relation to taxes imposed on businesses, and to identify and adopt measures to reduce the costs of complying with such regulations. In many countries, the VAT...

The traditional view with regard to general consumption taxes is that excluding certain products from the base decreases their natural regressivity. Whilst this view has been consistently questioned over the last 40 years, public perceptions are still heavily influenced by it. Based upon...

This paper describes the principal outcomes of research conducted to establish an estimate of the total compliance costs faced by taxpayers in Australia paying Federal taxes. It also draws comparisons between those costs and compliance costs in other OECD countries, particularly the United...

This article explores the influence of UK tax concepts on the development of the income tax in Australia. It shows how certain aspects of the UK's 1842 Income Tax Act found their way initially into the various income taxing provisions enacted by the Australian states in the second half of the...

The issue of tax compliance costs continues to attract public attention throughout the OECD. This is particularly true in Australia, where major tax reforms are taking place. This paper reports on an ongoing research project on federal tax compliance costs conducted by a research team from the...