Taxing carbon has always been a tricky political sell for conservatives. But a group of establishment US Republicans is touting the idea of a carbon “tax and dividend” as a way to break the deadlock.
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Based on evidence, policies which seek to encourage job creation and innovation via a tax cut should preference large or new businesses, rather than small ones.
The trenchant stand that Nick Xenophon – who is usually a compromiser – and his team took this week against the omnibus bill saw a disconcerted government resort to a risky tactic.
No state wants to see its revenue base decline – particularly when the jurisdiction benefiting doesn’t even tax (or regulate) its bookies as well as it might.
With stalled economic growth and threats of credit rating downgrade, South Africa’s 2017/18 budget will need to dig deep to foster recovery.
The federal government is still trying to convince senate crossbenchers to pass a company tax cut but tax experts and economists dispute all of its supposed benefits.
The GOP has a proposal on the table that could send shockwaves through the tax avoidance industry.
The Conservatives may be willing to sacrifice what’s left of the UK’s beleaguered social model to maintain the City’s global status.
The one audience that was prepared for a hard Brexit, it seems, was the City of London.
Paul Cleary makes a good case as to why Australia should follow Norway as an example of how to tax miners in Trillion Dollar Baby.
As long as the ATO doesn’t question why companies are reporting zero tax payable on their income, the public won’t know if serious tax avoidance is happening.
The new president of the Business Council of Australia Grant King will need to change his message on company tax and other issues to really remain relevant.
There are still a few real-world tests the Diverted Profits Tax or “Google Tax” will have to face before the government can claim it’s among the toughest in the world.
Deputy Prime Minister Barnaby Joyce said backpackers would be better off working in Australia with a 19% tax than in New Zealand, England and Canada. Is that true? And what would a 15% or 10.5% tax mean?
The controversy over changes to the backpacker tax shows the inadequacy of relying on backpackers as the primary labour source for a vital industry.
A zero rate for business could actually be a progressive move and would reflect the anti-bureaucratic spirit of Brexit.
New research finds higher property prices are associated with higher household income and spending inequality.
The federal government could save about A$1 billion a year by changing three unfair tax breaks for older Australians, a new report says.
Tax systems in post-colonial Africa need to be reformed. For instance, there ought to be rebates for advancing moral good or educating future taxpayers.
Australian businesses should wait and rethink long term strategies in response to Trump’s election in the US.
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