This paper starts with a discussion of the early 1990s battle of the plans between John Hewson’s Fightback! and Paul Keating’s One Nation but then focuses on the Howard–Costello government’s tax reform plan, in particular 1998’s A New Tax System (ANTS), with its centrepiece GST, and the related Ralph Review of Business Taxation.

Adopting and modifying the approach used by Hines and Rice (1994), this paper investigates the extent of cross-border profit shifting activities by foreign-owned Australian companies (FOACs) and evaluate the effectiveness of the measures implemented by the Australian government to combat base erosion and profit shifting (BEPS) by multinational enterprises.

This working paper provides an overview of the ATO's 'ALife - Individuals' dataset and outlines some of the possibilities for public policy research and evaluation that will improve understanding of taxpayer behaviour and support policy development.

This paper argues that Australia should invest in financial support for parental care time for all children, with options suited to both parents, for at least the first 12 months after birth, and for universal public childcare for all children.

This paper makes the case for a more deliberate and expansive consideration of political economy issues in the context of Australian tax policy. The paper proposes a number of areas of analysis to further develop an understanding of Australia’s tax policy landscape.