Real tax reform is about more than cutting taxes to woo voters. It’s about making the system fairer.
Articles on Tax
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Its extremely common, everywhere, for large numbers of people to pay no net tax. It tells us nothing about the size of the welfare state or about whether it bribes people to keep tax high.
South Africans debating the zero rating of certain products for VAT purposes must realise it isn’t a panacea for poor people and should be accompanied by other policies.
The review of South Africa’s list of zero rated VAT items faces a tricky challenge of shielding the poor while ensuring that the relief isn’t exploited.
The Trump administration is considering a change to capital gains that could be a windfall for the rich. A scholar explains what they are and how they’re taxed.
An 85-95% effective marginal tax rate means the second earner in a low-income family can increase from two days’ work a week to three, four or five days and be better off by only about $4,000 a year.
Amazon has barred Australian shoppers from its US site, rather than contend with new GST rules on overseas purchases. But don’t expect a stampede at your local branch of Harvey Norman as a result.
The income tax cuts in the 2018 federal budget are likely to be modestly regressive, giving high earners a lower share of the overall tax burden. But by 2028 income tax will be higher across the board.
It is well known that modern multinationals such as Google can derive substantial revenue and profits from Australia without significant physical presence here.
Seattle City Council tried raising taxes to help the homeless, and now it faces a political firestorm. There are better ways to fight the good fight.
The black economy is more common than we think – how many of us have paid tradies, gardeners or cleaners cash without the exchange of relevant paperwork?
It seems that timing tricks are now a thing in Australian politics. Revenues are brought forward and spending pushed back for cosmetic effect.
All you need to know about the 2018-19 federal budget in our simple at-a-glance graphic.
Even though this year’s budget is pretty good politics and reasonable economics, on almost every front, it is a missed opportunity to be bold.
There’s never been a better time for tax reform. But as governments have tried (and stumbled) over the years the burden has shifted to individual taxpayers and the latest budget looks no different.
Mandatory tax return disclosures for large companies were designed to increase public awareness of tax avoidance - but a new study reveals they may not work.
If we do escape the interest only debacle unscathed it will be pure, dumb luck, not a consequence of good design or sound regulation.
A Four Corners/Fairfax investigation shows the need for an advisory board to make sure that tax officers are accountable as part of the Taxpayers’ charter.
The Cincinnati Reds’ struggles on the field in recent years have extended into the courtroom, where they are battling to avoid paying sales tax on promotional giveaways they use to sell tickets.
The South African Reserve Bank needs to guide the market on how it is going to treat VAT increase in its inflation targeting approach.
Top contributors
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Professorial Fellow, University of Canberra
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Professor of Taxation and Commercial Law, Te Herenga Waka — Victoria University of Wellington
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Adjunct Professor, Curtin Law School and Curtin Business School, Curtin University
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Visiting Professor of Tax Law, New York University, and Professor of Law, The University of Melbourne
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Professor, Department of Economics, The University of Melbourne
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Emeritus Professor of Accounting, University of Essex, University of Essex
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Professor of Taxation, Te Herenga Waka — Victoria University of Wellington
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Professor, Crawford School of Public Policy, Australian National University
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Associate Professor, Accounting, University of Technology Sydney
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PhD Candidate, casual academic, University of Technology Sydney
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Professor of Taxation, QUT Business School, and ARC Future Fellow, Queensland University of Technology
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Lecturer, Accounting Discipline Group, University of Technology Sydney
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Senior Lecturer in Accounting, University of Surrey
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Associate Professor in Taxation, Stellenbosch University
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Lecturer, School of Taxation ＆ Business Law, UNSW