Tax avoidance

Working paper

Tax knowledge and tax manipulation: a unifying model

In this working paper, the authors provide a unified analysis of taxation and taxpayer education when individuals have an incomplete understanding of a complex tax system. The analysis is independent of whether income is earned legitimately, or by avoiding or evading taxes.

Amazon: the world’s largest company is subsidised by you

Amazon is widely known globally for its online retail sales and delivery, but Amazon’s profits are primarily driven by cloud computing and rely heavily on contracts with governments. This report reveals the growth and scale of Amazon’s government contracts and calls for action by governments...
Working paper

1985 reform of the Australian tax system

After the tumult of the Whitlam Government, the Fraser Government (1975-1983) saw consolidation with less reform. The 1975 Asprey report remained largely unactioned, despite the fundamental problems that burdened the Australian tax system. The 1983 election of the Hawke Government, however, set in train a...

Multinational tax: the OECD’s Pillar One proposal

This paper seeks to provide background information about the OECD’s attempts to provide countries with a greater share of tax from multinationals that have a significant economic presence, but a limited, or no, physical presence in that country (broadly known as the Pillar One proposal).

Billionaire bonanza 2020

In this report, the authors show how billionaire wealth has grown astoundingly over the last few decades — and, for some “pandemic profiteers,” even more dramatically since the COVID-19 crisis.

Tax Avoidance Taskforce — meeting budget commitments

The objective of the audit was to assess the Australian Taxation Office's effectiveness in meeting its revenue and resourcing commitments for the Tax Avoidance Taskforce.

Researching the drivers of tax compliance behaviour among the wealthy and ways to improve it

This UK research aimed to understand: how wealthy people see themselves; what shapes their behaviour; how they plan and structure their tax affairs; how they view tax avoidance and evasion; and how HMRC could encourage voluntary compliance with the taxation system.
Briefing paper

The art of deduction

This analysis argues that a small minority of individuals are spending big on tax accountants to take advantage of unfair tax loopholes, such that individuals with a gross income over $1 million can pay zero tax.
Discussion paper

Where’s the money‽ An investigation into the whereabouts and uses of Australian banknotes

This paper aims to provide an estimate of where the approximately $76 billion worth of Australian banknotes – or $3,000 per Australian – are held, and for what purposes these banknotes are used.
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.
Discussion paper

Trusts and tax avoidance

This paper examines aspects of the present use of trusts with a view to outlining the extent of the problem and examining who benefits.
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.

Corporate tax transparency: 2013-14 report of entity tax information

Naming 579 public companies that paid no tax, this dataset contains the total income, taxable income and tax payable of over 1500 public and foreign private entities for the 2013-14 income year.