The important and contentious Glencore Case breaks new ground in the application of Australia’s transfer pricing rules to an integrated global business, particularly in framing how the rules take into account business and market risks impacting on such a business.

Gender budgeting is a public policy innovation intended to transform governments’ objectives to women’s empowerment into budgetary commitments.

The goal of this report is to provide a framework for improving the taxation of savings in Australia over the medium to long term and to demonstrate a consistent approach for evaluating policy proposals to change existing savings taxes.

This paper studies the impact of “nudges” on taxpayers with varying tax compliance histories in Papua New Guinea.

This paper argues that replacing conveyance duty, or stamp duty, on the transfer of property and the current narrow base land tax, and both with progressive rates, with a comprehensive land base and flat rate annual tax would generate large gains in national welfare.