Simply increasing the GST rate would make for poor tax design. Instead, the government should broaden the base and lock in compensation measures.
Articles on Taxation
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The conventional political wisdom is that small companies should be nurtured and supported, but their effective tax burden has grown.
Though the Plaid Cymru manifesto contains some commendable fiscal reforms, the measures are unlikely to boost productivity.
Changing the GST in isolation would create serious problems, but increasing it alongside other reforms could have a major upside.
Experts have welcomed another wave of discussion on tax reform, and this time everything’s on the table.
Five years on from the Henry tax review, Australians are again being asked to rethink the tax system, with reform still years away.
Companies that embrace tax disclosures and remind the public they are contributing to the economy could actually benefit from greater transparency.
Privatising public assets is like a tradesperson selling her or his tools when facing a temporary income shortfall. Much better to borrow at low interest rates and productively invest those funds.
Australia’s retirement income system is unsustainable, and there seems little political appetite to tackle the big issues.
Five years on from the Henry Tax Review tax reform is upon us again, and this time Australia must plan for the future.
Just what are the issues we need to watch when it comes to tax reform? Read this explainer.
The Henry Tax Review identified 125 taxes within Australia levied by all levels of government. Of those 125 taxes, just 10 taxes raised 90% of all tax revenue. The company tax is the second largest source…
The same deep forces that were behind the election result in Queensland are being played out in Canberra. The Australian people want, although most won’t admit it, higher taxes – either now or in the future…
Apple Inc, the US-based tech giant, has received plenty of plaudits for producing a record US$18 billion in profit from one quarter’s global sales of US$75 billion. A look at the company’s financial statements…
Australian Treasurer Joe Hockey claims taxpayers are already paying 50 cents in the dollar of their income to the government and that bracket creep will push the average income earner into the second top…
Many developed economies have experienced a significant increase in inequality in recent decades. Survey data for Australia show that the share of the top 10% of the income distribution, and more markedly…
With the federal government’s review of taxation about to get underway, many are expecting Australia’s Goods and Services Tax to be up for change. In this GST series we take a closer look at the evidence…
The thousands of tax loopholes that litter the corporate tax code in the United States are frequent targets of criticism from both Democrats and Republicans. Outgoing Republican Senator Tom Coburn released…
The missing element in this week’s mid-year economic and fiscal outlook, and more broadly, in current government policy, stares Australians in the face. Revenue needs to be increased. Increasing taxes…
The government’s recent budget outlook (MYEFO) confirmed that the Australian government budget is rotten at the core. The government is hopelessly living beyond its means, with expenditure greater than…
Top contributors
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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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Associate Professor, University of Sydney
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Adjunct Professor, Curtin Law School and Curtin Business School, Curtin University
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Professor Emerita of Law, Vanderbilt University
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Associate Professor of Business, Boston University
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Professor of Taxation, QUT Business School, and ARC Future Fellow, Queensland University of Technology
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Emeritus Professor of Accounting, University of Essex, University of Essex
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Deputy Director and Associate Professor, Centre of Policy Studies, Victoria University
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Visiting Academic, The Open University
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Lecturer in Accounting, Edinburgh Napier University
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Professor of Economics, Director of the Australian Institute for Business and Economics, The University of Queensland
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Lecturer, School of Taxation ＆ Business Law, UNSW
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Emeritus Professor of Economics (Griffith University) and Teaching Associate (University of Queensland), Griffith University
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Professiorial Fellow, The University of Melbourne