Nation states in the Asia Pacific need to increase tax revenues but face many challenges. This article discusses the challenge of taxation in an age of capital mobility and tax competition. It then considers two opportunities that have recently been championed by the G20, which could enable...

In 2008, the Australian Labor government announced a review of Australia’s Future Tax System which reports at the end of 2009. The Review has a broad remit to examine Australia’s federal and state tax and transfer (welfare) systems. Gender issues are at play in some crucial parts of the...

Australia, like the United States, has a written constitution delimiting the legislative power to tax of the federal government. However, unlike the United States, Australia does not have a Bill of Rights and there are few individual rights protections in the Australian Constitution. How do the...

The establishment of the new Australian Parliamentary Budget Office in 2012 has created a body capable of increasing the transparency and accountability of public finance by providing independent policy costings, budget analysis, and forecasts to the Parliament. This working paper examines the...

This book is the first collection of independent legal scholarship exploring the relationship between tax, law and the quest for human development. While acknowledging fully the challenge of tax competition in a global economy, this book rejects calls to end taxation of mobile capital even if...

A curious feature of the Australian tax treatment of intellectual property is that, while specific tax incentives are given to initial research and development activity which might generate intellectual property with commercial potential, and while significant tax concessions are given to...

Tax reform has been a significant part of economic development and structural adjustment projects for developing and transition countries since World War II. While much work has been done critiquing these programs and in particular the work of institutions such as the International Monetary Fund...

Transparency has attracted unprecedented attention in national and global debates about taxation in recent years. It has been adopted as a goal by international organizations, governments, non-government organizations (NGOs), academic commentators, media and citizens across the political...

In a global era, tax administrators must extend their reach beyond the borders of the nation state. They must cooperate actively with administrators from other countries and work to build transnational institutions and networks that give them the capacity to enforce national tax laws in respect...