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.
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
Mitigating tax barriers to trade and investment relations between Australia and the People’s Republic of China. China and Australia's conflicting tax rules and attitudes towards tax administration affect the level of trade, investment and labour mobility between the two countries. This project will explore and propose methods of reform for both the Chinese and Australian tax systems to strengthen our economic relationship.