We use newly developed agricultural production account data comparable across 15 OECD countries (1973-2016) to study the impact of adopting agricultural production techniques.
This paper estimates the extent to which the Australian tax and transfer system redistributes income between Australians of different ages.
This paper studies the value of past coworkers as a source of information about the labour market.
Does the presence of tax haven subsidiaries affect the usage of share buybacks schemes? The case of U.S. multinational companies
This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks.
Business or economic dynamism is often attributed as the reason for increasing concentration, mark ups, declining labour share of income and productivity.
In this research we propose an activity prediction framework for a multi-agent recommendation system.
This paper examines how the effects of government spending shocks depend on the balance-sheet position of households.
The Korea Institute of Public Finance (KIPF) hosted the 2023 Korea-Australia Tax Symposium, held on 12 – 13 October 2023, in Seoul, South Korea.
Income inequality, with respect to total, taxable and post-tax income, has increased in Australia over the period from 1991 to 2019.
A cluster analysis of individual taxpayers - what are the characteristics of taxpayers who realise capital gains?
The 50% CGT discount is a significant tax preference, introduced in 1999-2000, which has been the cause of lost tax revenue.