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
Interdependence, transnational institutions and the governance of international taxation in the 21st Century. The global financial crisis is placing national tax systems under unprecedented competitive pressures. In such an environment the need for international tax cooperation has never been greater. Using comparative analysis this project will seek to establish which transnational institutions and governance systems best support international tax cooperation. By doing so it will enhance both t ....Interdependence, transnational institutions and the governance of international taxation in the 21st Century. The global financial crisis is placing national tax systems under unprecedented competitive pressures. In such an environment the need for international tax cooperation has never been greater. Using comparative analysis this project will seek to establish which transnational institutions and governance systems best support international tax cooperation. By doing so it will enhance both the ability of state and non-state actors to develop and refine strategies for participating in such systems and the prospects for achieving cooperation in this critical aspect of world affairs.Read moreRead less
Assessing the Nation's Infrastructure: The Role of Financial and Non-Financial Information. Presently governments do not disclose information about the condition of legacy infrastructure, and the extent of projected (often, non-discretionary) expenditure to repair or upgrade the functionality of those assets. This project builds on an analytical framework developed by Walker Clark & Dean (2000). It examines the viability of alternative proposals for providing information to external stakeholders ....Assessing the Nation's Infrastructure: The Role of Financial and Non-Financial Information. Presently governments do not disclose information about the condition of legacy infrastructure, and the extent of projected (often, non-discretionary) expenditure to repair or upgrade the functionality of those assets. This project builds on an analytical framework developed by Walker Clark & Dean (2000). It examines the viability of alternative proposals for providing information to external stakeholders, on either an agency or ?whole of government? basis. Using a combination of case studies and stated preference data, the study seeks to derive an optimal reporting framework which can assist governments better measure and more effectively manage the nation's infrastructure.Read moreRead less
Government Finance Statistics versus Accrual Accounting Standards as the Basis for Financial Reporting and Budgeting on the Operating, Financing and Investing Performance of Governments. More than one third of our economic activity is subject to public expenditure management processes. However, recent decisions of the FRC to harmonize GFS and AASs will fundamentally reshape public sector financial reporting. Harmonization has certain benefits, but the proposal warrants careful consideration as ....Government Finance Statistics versus Accrual Accounting Standards as the Basis for Financial Reporting and Budgeting on the Operating, Financing and Investing Performance of Governments. More than one third of our economic activity is subject to public expenditure management processes. However, recent decisions of the FRC to harmonize GFS and AASs will fundamentally reshape public sector financial reporting. Harmonization has certain benefits, but the proposal warrants careful consideration as it is unclear whether a converged GFS system will better service the needs of the community and enhance public sector accountability more generally. Focusing on the heterogeneous information needs of key stakeholder groups, this study will provide one of the first pioneering empirical investigations of alternative GFS methods and practices in Australia.Read moreRead less
Analysis of the financial circumstances of local governments, to assess viability, and improve planning, resource allocation and accountability. The project aims to (a) develop a framework for improved reporting by local government, through a critical analysis of AAS 27 and extant legislative guidelines; (b) assess the financial viability of existing local government units; (c) identify units which may be candidates for amalgamation. Outcomes will include (i) proposals to enhance NSW's pioneer ....Analysis of the financial circumstances of local governments, to assess viability, and improve planning, resource allocation and accountability. The project aims to (a) develop a framework for improved reporting by local government, through a critical analysis of AAS 27 and extant legislative guidelines; (b) assess the financial viability of existing local government units; (c) identify units which may be candidates for amalgamation. Outcomes will include (i) proposals to enhance NSW's pioneering provisions for infrastructure reporting, contained in the NSW Local Government Act 1993 and accompanying guidelines; (ii) a pioneering assessment of the financial circumstances of local government units, having regard to the projected costs of upgrading legacy infrastructure; (iii) development of a framework for assessing future funding needs. Read moreRead less
The practice of accountability in Australian Indigenous corporations. As Australian Indigenous corporations are fundamental to economic participation and social provision in the nation’s Indigenous communities this project will contribute to increasing and sustaining social and economic participation in these communities. While there is a new Act governing Australian Indigenous corporations there has been little work to evaluate the implementation and implications of the Act. Therefore this pro ....The practice of accountability in Australian Indigenous corporations. As Australian Indigenous corporations are fundamental to economic participation and social provision in the nation’s Indigenous communities this project will contribute to increasing and sustaining social and economic participation in these communities. While there is a new Act governing Australian Indigenous corporations there has been little work to evaluate the implementation and implications of the Act. Therefore this project is timely and important. The fundamental question is how these organisations can both serve the needs of their local communities and meet broader accountability obligations expected of them. This issue is fundamental to the delivery of state funded services and benefits to Australian Aboriginal and Torres Strait Islander communities.Read moreRead less