The paper critically examines the Productivity Commission’s proposal to introduce a corporate cashflow tax as part of a broader reform of company taxation. The analysis demonstrates that the supporting economic modelling assumes rents can be precisely identified, and that capital is perfectly mobile – assumptions that do not hold in the real economy.

This report provides a comprehensive overview of tax reform trends, offering cross-country comparisons and tracking policy developments over time. This edition describes tax reforms implemented in 2024 across 86 jurisdictions, including all OECD countries. It finds that governments increasingly implemented reforms to raise revenues for specific spending needs – most notably linked to population ageing.

This report provides a summary and comparison of tax reforms across countries. It documents the evolution of tax policy changes over time and highlights recent trends in country tax policy.

This paper reviews the implications of the ongoing energy transition for government revenues from fossil fuel extraction and use and discusses policy options in response.

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 to restrain their aggressive global tax dodging.