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. Monash Centre for Financial Studies 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. Christine Brown Department of Banking and Finance 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. Paul Raschky Department of Economics Tax reform on gas is welcome, but other difficult issues lie ahead The government's surprise move to address the way tax revenue is collected for gas projects is a welcome reform, but Australia still has a long way to go. It's time for other tough conversations. Diane Kraal Department of Business Law and Taxation Tax changes urged to boost small business exports Australian small business owners rarely take advantage of free trade agreements. This needs to change. Department of Business Law and Taxation Energy justice: What is it and why do we need it? We devour energy at a truly ravenous rate; but it has an increasing social cost. How can policymakers balance these competing demands? Diane Kraal Department of Business Law and Taxation Could a floor price fix Australia’s alcohol problem? One tequila, two tequila, three tequila, floor: Could a minimum unit price on alcohol cause significant falls in the amount of alcohol consumed by at-risk drinkers? Anurag Sharma