This paper estimates the effect of several business investment tax breaks (ITBs), including tax credits and instant asset write-offs, implemented over the past 15 years. The paper provides three key findings. A key takeaway is that ITBs can be effective tools for stimulating the economy during a downturn.

This paper highlights the important relationship between microeconomic conditions and macroeconomic performance, and how business conditions flow on to affect overall economic performance. Twelve key metrics are established to develop an overall ease of doing business score. The twelve metrics are state government policies or state-level indicators that influence or determine a business’ ability to...

This paper outlines the present challenges facing the Australian economy and addresses the need for substantive, wholesale tax reform.

The author of this paper argues that Australia must invest in sovereign capability in artificial intelligence (AI), with a public good imperative to service the community’s ongoing needs. Taxing large technology companies appropriately, and generating special levies, or charging them for the datasets they use, could contribute towards developing a sovereign, public AI infrastructure in...

Based on insights from roundtable participants and research by the authors, this report provides analysis and makes recommendations for the IRS and tax agencies around the world to leverage artificial intelligence (AI) to improve customer service and education, compliance and enforcement, and risk management—and to do so while mitigating risk and building trust through the...