More than naming and shaming needed to stop corporate tax avoidance

The report of the Senate Economics References Committee inquiry into corporate tax avoidance comes with the subtitle – “You cannot tax what you cannot see”, with a strong focus on increased transparency. The majority of the 17 recommendations in the interim report relate to improved transparency of the tax affairs of corporate taxpayers. This is a significant step in the right direction. Recent experiences in the war on corporate tax avoidance both in Australia and overseas confirm that “information is power”. Most notably, we have seen increased transparency changing the behaviour of multinational enterprises as well as inducing governments to act.

Switchable-feed reconfigurable ultra-wide band planar antenna

Reconfigurable antennas capable of radiating in only specific desired directions increase system functionality in applications like direction finding and beam steering. This paper presents the design simulation, fabrication and measurement of a horizontally polarized, direction reconfigurable Vivaldi antenna, designed for the lower-band UWB (2-6 GHz). This design employs eight circularly distributed independent Vivaldi antennas with a common port, electronically controlled by PIN diodes acting as RF switches. Experimental results show that the reconfigurable antenna has a bandwidth of 4 GHz (2-6 GHz), with 5 dB gain in the desired direction and capable of steering over the 360° range.

Electronically-reconfigurable horizontally polarized wide-band planar antenna

Antennas are a necessary and critical component of communications and radar systems, but their inability to adjust to new operating scenarios can sometimes limit the system performance. Reconfigurable antennas capable of radiating in only specific desired directions can ameliorate these restrictions and help to achieve increased functionality in applications like direction finding and beam steering. This paper presents the design simulation, fabrication and measurement of a wide-band, horizontally polarized, direction reconfigurable microstrip antenna operating at 2.45 GHz. The design employs a central horizontally polarized omnidirectional active element surrounded by electronically reconfigurable parasitic microstrip elements, controlled by PIN diodes acting as RF switches. Experimental results show that the reconfigurable antenna has a bandwidth of 40% (2-3 GHz), with 3 dB gain in the desired direction and capable of steering over the 360° range.