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Taxation

Report

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.
Report

The economic and social benefits and costs of legalising recreational cannabis in Queensland: a preliminary examination


Cannabis has been consumed in Queensland in large amounts for many decades. However, consuming cannabis for recreational purposes is currently illegal. Queensland has the highest number of cannabis related arrests of any Australian state or territory, including for the past 15 years, with 23,850 arrests made in 2014-15. This puts it at odds with US...
Article

Australian gun laws may seed their own destruction


Of all Australia’s public health initiatives, our gun control laws are perhaps the most widely recognised and cited with pride. Yet they also contain the seed of their own destruction.
Working paper

Commitment to pay taxes: a field experiment on the importance of promise


The ability of a tax authority to successfully collect taxes depends critically on both its relationship with the taxpayers and how strongly these taxpayers are committed to contributing to the common good. We present evidence on a new non-intrusive approach aimed at fostering the commitment to pay taxes. Using a between-subject design in a unique...
Report

A sugary drinks tax: recovering the community costs of obesity


Australia should introduce a tax on sugary drinks to recoup some of the costs of obesity to the community. The best option is an excise tax of 40 cents per 100 grams of sugar, on all non-alcoholic, water-based drinks that contain added sugar. Such a tax would increase the price of a two-litre bottle of...