Pages tagged by "Australia"

The law and policy of VAT tourist tax refund schemes: A comparative analysis

Many Value-Added Taxes (VATs) or Goods and Services Taxes (GSTs) include a tax refund scheme for goods acquired by tourists when they visit the...

A study of profit shifting using the Hines and Rice approach

Adopting and modifying the approach used by Hines and Rice (1994), we investigate the extent of crossborder profit shifting activities by foreign-owned...

Exchange rates, remittances and expenditure of households with foreign-born members: Evidence from Australia

We examine the impact of the depreciation of the Australian dollar (AU$) on the expenditure of households with foreign-born members (HFBMs) in Australia....

Is anti-coal anti-poor? Constructing a transnational narrative for climate justice

India’s long-held global position – that of needing to grow to lift millions out of poverty – has now been ‘appropriated’ by corporations mining coal in Australia, and Australian governments committed to keeping Australia in ‘the business of coal’. With China’s coal demand falling in absolute terms, Australia, owing to its vast reserves, and India owing to its demand, stand out as the only two countries proceeding with major coal developments.


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