Rebecca Millar

2

Articles

3

Comments
Introducing a so-called ‘Netflix" tax in Australia makes sense. AAP/NewZulu/Richard Goldschmidt

The “Netflix tax” ‑ coming to a country near you

Rebecca Millar, University of Sydney

The arrival of Netflix in Australia has brought into sharp relief the GST base erosion problem caused by global digital commerce. Along with the non-taxation of low-value imported goods, the absence of…
History tells us it’s better for countries to get their GST right to start with, rather than try to broaden the base later. Natalie Boog/AAP

What can other countries teach us about GST reform?

Rebecca Millar, University of Sydney

Value added tax (VAT), virtually non-existent before 1960, has been the predominant form of consumption tax since the mid-1980s. Given that more than 160 countries now have a VAT, it is hardly surprising…

Contact Rebecca for

  • General
  • Media request
  • Speaking request
  • Consulting / Advising
  • Research collaboration
  • Research supervision