5. Taxation justice and policy

Designing a taxation system based on transparency

The rationale for increased transparency measures is to allow policy makers and the Australian public to be better informed about the levels of tax being paid by large and multinational businesses in Australia.


Publications

  • Krever, Richard & (2019) Non-residents and capital gains tax in Australia. Canadian Tax Journal, 67(1), pp. 1-22.
    View on ePrints
  • & Mellor, Peter (2019) The adoption of BEPS in Australia. In Sadiq, Kerrie, Sawyer, Adrian, & McCredie, Bronwyn (Eds.) Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform. Fiscal Publications, Birmingham, United Kingdom, pp. 25-43.
    View on ePrints
  • Sadiq, Kerrie, Sawyer, Adrian, & McCredie, Bronwyn (Eds.) (2019) Tax Design and Administration in a Post-BEPS Era: A Study of Key Reform Measures in 18 Jurisdictions. Fiscal Publications, Biggleswade.
    View on ePrints
  • Sawyer, Adrian & (2019) Country-by-country tax reporting: A critical analysis of enhanced regulatory requirements for multinational corporations. Companies and Securities Law Journal, 36(7), pp. 570-586.
    View on ePrints
  • , Sawyer, Adrian, & (2019) Jurisdictional responses to base erosion and profit shifting: a study of 19 key domestic tax systems. eJournal of Tax Research, 16(3), pp. 737-761.
    View on ePrints
  • Sawyer AJ. and Sadiq K. (2019) Sawyer AJ. and Sadiq K. (2019) Country by Country Tax Reporting: A Critical Analysis of Enhanced Regulatory Requirements for Multinational Corporations. Company and Securities Law Journal 36(7): 570-586.. Company and Securities Law Journal , 36,(7), pp.570-586.
  • (2018) Tax and whistle-blower protection: Part of a commitment to tackling tax misconduct in Australia. Intertax (Includes EC Tax Review), 46(5), pp. 429-433.
    View on ePrints
  • & (2018) Companies that pay more tax deliver shareholders better returns: New study. The Conversation, January 24.
    View on ePrints
  • (2017) Unitary Taxation of the Finance Sector. In Picciotto, Sol (Ed.) Taxing Multinational Enterprises as Unitary Firms. Institute of Development Studies, Brighton, UK, pp. 119-129.
    View on ePrints
  • Johnston, Andrew & (2017) Beyond country-by-country reporting: A modest proposal to enhance corporate accountability. New Zealand Universities Law Review, 27(3), pp. 569-600.
    View on ePrints
  • , , & (2017) Addressing aggressive tax planning through mandatory corporate tax disclosures: an exploratory case study. eJournal of Tax Research, 15(2), pp. 359-383.
    View on ePrints
  • , Rahim, Mia, & (2016) Country-by-country reporting: An assessment of its objective and scope. eJournal of Tax Research, 14(1), pp. 4-33.
    View on ePrints
  • , , & (2014) Taxation determinations as de facto regulation : private equity exits in Australia. Australian Tax Review, 43(2), pp. 118-141.
    View on ePrints