This paper is a critique of the political claims which have accompanied the debate about multinational tax avoidance, both at the OECD and within Australia. The movement within Australia provides an example of domestic policymakers adapting arguments pushed by international bodies to fit local political agendas. Australia provides a useful example for two reasons. First, Australia’s leaders used its presidency of the G20 to drive a domestic agenda on corporate tax avoidance. Second, it has a relatively high reliance on corporate tax revenue as a part of its total tax take (18 percent in 2013, compared to an unweighted OECD average of 8.4 percent, and ranking in the OECD second only to Norway, which like Australia is rich in natural resources).
Formerly known as Young Membership. This membership provides a great foundation to engage with young people across the country in an intellectual debate.
- Weekly Hey… What did I miss? email
- Priority access to IPA events
- Discounted ticket prices to IPA events
- IPA Pen
- IPA keyring
- Four FREE editions of the IPA Review magazine each year
- Regular email update from Executive Director John Roskam
- Regular correspondence on major policy issues
- Updates from the IPA’s leading policy experts as issues develop
- Exclusive Generation Liberty Members only events
- IPA USB
- Special Generation Liberty Member pricing to all IPA events
- FREE copy of an IPA book