Tax evasion


Buried treasure

This research estimates that more than $1 billion in profits was shifted out of Africa to tax havens by Australian mining companies in just one year (2015) – equating to up to almost $300 million in tax revenue that could have been used for vital...

Taking on tax avoidance: a plan to end tax avoidance in the extractive resources sector

This report outlines how Australia’s anti-tax avoidance regime could be further strengthened to ensure that multinationals – particularly those profiting of Australia’s finite nature resources – can no longer avoid their tax obligations with impunity.

Black Economy Taskforce: final report

The Taskforce’s final report highlights the harm that the black economy causes to honest businesses and the community, penalising honest taxpayers, undermining the integrity of Australia’s tax and welfare systems and creating an uneven playing field for the majority of small businesses doing the right...
Working paper

Detect and deter or catch and release: are financial penalties an effective way to penalise deliberate tax evaders?

This exploratory paper draws on new data relating to payment of tax penalties for false and misleading statements. The data is subject to limitations and qualifications, as detailed in the paper. Overall, the data shows that the majority of financial penalties imposed on deliberate tax...
Policy report

Fair dues: Rebalancing business taxation in the UK

This policy paper argues for a rebalancing of the business taxation system. It sets out a series of reforms aimed at achieving a fairer burden of taxation between different kinds of businesses and taxpayers, while supporting employment, wages and investment.

Black Economy Taskforce: interim report

The Black Economy Taskforce has been established to develop an innovative, forward-looking, whole-of-government policy response to combat the black economy in Australia, recognising that these issues cannot be tackled by traditional tax enforcement measures alone. The black economy refers to people who operate entirely outside...

Australia joins UK in cracking down on multinationals with 'Google tax'

The chiefs of some of Australia's biggest businesses descended on Parliament House yesterday, urging the government to pass the Coalition's company tax cuts. The renewed push for lower tax rates for big businesses comes after Parliament passed the so-called Google Tax, a 40% on any...
Working paper

Global distribution of revenue loss from tax avoidance: re-estimation and country results.

This study provides a country-level breakdown of the estimated tax losses to profit shifting by multinational companies, and estimates New Zealand is losing more than $700 million a year. Overview International corporate tax is an important source of government revenue, especially in lower-income countries. An...

Tax battles: the dangerous global race to the bottom on corporate tax

This report exposes corporate tax havens and calls on governments to work together to put a stop to tax havens that are driving inequality and poverty around the globe.
Working paper

Behavioural insights of tax compliance: an overview of recent conceptual and empirical approaches

Many tax policies in Australia and comparable countries are based on a completely rational individual decision maker. However, recent evidence in the fields often referred to as behavioural insights (combining behavioural economics and psychology) have shown that people are neither completely rational not completely irrational...