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This resource provides an extended analysis of proposed changes to the Australian Bankers Association Code of Conduct. It argues that despite rhetorical commitment to a social licence to operate, the lack of an explicit normative dimension undermines authority and legitimacy.
This paper presents the findings of two RCTs that were conducted in collaboration with the ATO.
This study aims to provide a cross country comparison, drawing out the similarities and differences between corporate tax systems, on company tax rates, company tax collections, thin capitalisation rules and collective investment vehicles.