Empire-building corporate leaders and their toxic companions
Aggressive tax avoidance is often the consequence of powerfully self-interested CEOs and their empire-building managers.
Despite overhaul attempts, super still fails lower income earners
Efforts by the Australian Government to make the superannuation system fairer have failed to flow through to lower-income earners.
Off-market share buybacks: clever schemes or rorts?
COVID-19 has effectively put an end to off-market share buyback schemes, as companies look to conserve their cash holdings. It couldn’t come at a better time.
Seizing the initiative: What else the Panama Papers reveal
While the 2016 Panama Papers investigation revealed unprecedented tax avoidance, a new study unearths another role offshore entities play: helping those involved avoid governments confiscating their property.
Tax changes urged to boost small business exports
Australian small business owners rarely take advantage of free trade agreements. This needs to change.
Nationalisation, state equity participation and resource rent tax in the extractive industry
Papua New Guinea is a resource rich nation, with significant reserves of gas, copper, gold and zinc. Understandably, there is a desire to generate tax revenue by taxing the rent associated with these natural reserves, but there is also significant disagreement about the best way to do this in the PNG context.
New tax for banks but no tax change for the petroleum industry
While Australian banks are facing a new tax from the 2017 federal budget, the government has passed over another major sector – the petroleum industry, according to a Monash Business School resources taxation expert.