In this paper, the author justifies an economic formulation of effective tax rates which better expresses the impact of taxes on behaviour and on welfare than the conventional legalistic formulation.

The main focus of this paper is to carefully analyse the estimates of tax concessions made by the Australian Treasury and TTPI.

This paper does an analysis of the main elements of the European Union VAT tourism tax refund scheme and then focuses on a detailed comparative case study of the design and administration of the tourism tax refund schemes in the GST of Australia and the VAT of the People’s Republic of China.

In this study, the authors investigate two cross-border profit shifting channels of foreign multinational enterprises (MNEs) in Australia and assess the effectiveness of the related measures adopted by the Australian Parliament to combat base erosion and profit shifting (BEPS).

This working paper covers the limited tax reform developments in Australia over the last 20 years, in particular the 2009 Australia’s Future Tax System review and the 2015 tax white paper process with its Re:think discussion paper.