Open Banking has the potential to transform the way in which customers use and benefit from the banking system. This final report makes fifty recommendations, on the regulatory framework, the type of banking data in scope, privacy and security safeguards for banking customers, the data transfer mechanism and implementation issues.

The 2017 Tax Expenditures Statement lists 289 tax expenditures and, where possible, provides an estimate of the dollar value or order of magnitude of the benefit to taxpayers.

This issues paper has been released for public consultation, examining the key issues related to the early release of superannuation benefits under compassionate grounds and severe financial hardship grounds. The paper also examines whether, and the circumstances in which, an offender’s superannuation assets should be available to pay compensation to victims of crime.

This paper is a detailed analysis of the change in China’s political and policy making system as well as the emergence of key economic policy makers during the Xi Jinping era. It also explores how policy is made in China’s complexed and multilayered system through a study of the development and implementation of the Belt...

This paper examines the likely impacts of the US reforms on the US and on the rest of the world, placing the US changes in the context of the global trend toward lower corporate taxes.