This study examines the effect of the expansion of an international sporting competition (Super Rugby) on the volume and distribution of travel required by teams competing. The original Super Rugby competition involved 12 teams from Australia, New Zealand and South Africa. In 2016, three...

This study examines the impact of Regulation G in 2003 and the issuance of Compliance and Disclosure Interpretations (C&DIs) in 2010 – on the reporting of non-GAAP earnings. The study finds that (i) both Regulation G and C&DIs are associated with an increase in the quality of non-GAAP earnings...

Using the most recent Australian Taxation Office published data, and other sources of data, we provide detailed descriptive evidence on the income, deductions, and other items (including superannuation) of the individual taxpayer in Australia. We provide this detail across tax bracket,...