This paper proposes a method to improve the cash flow corporate tax and in particular to make it better applicable to financial corporations.

This paper outlines how the Morrison Government’s unlegislated tax cut, proposed for 2024-25, will see $33 billion over five years flow to those earning over $180,000 and $26 billion flow to those earning over $200,000.

The New Zealand government is seeking public feedback on proposals to more effectively tax the digital economy in New Zealand.

This paper argues that the benefit of the final stage of the federal government’s income tax plan will flow overwhelmingly to high income earners, with almost a third going to the top 10% and more than half going to the top 20%.

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO’s) management of small business tax debt arising from compliance activities.