Reports of the Westfield Group’s attempts to push through a A$15 billion restructure - complete with a boisterous showdown last Thursday - have mostly concentrated around the effect of the deal on its…
Articles on Taxation
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Joe Hockey’s first budget does not contain much tax reform, in spite of headlines on the “temporary budget repair levy”. It does contain some very big cuts to spending in the short and longer term - consistent…
Budgets are often framed as give and take. But in the case of the environment, the government is taking large amounts of money in cuts, while giving little back beyond funding the Direct Action climate…
The Victorian government has decided to reduce payroll tax by 0.05%, from 4.9% to 4.85%. The decision comes as the Commonwealth government contemplates an increase in income tax via a deficit levy. But…
The prospect of a “debt” tax or some sort of “deficit levy” to assist with the budget bottom line should prompt a clearer debate about the virtues of raising taxes versus cutting expenditure as a means…
Self-Managed Superannuation Funds (SMSFs) are the fastest growing sector of the superannuation industry, spiking by 33% between 2008 and 2012, putting them in the sights of both the super industry and…
With eight months left on his contract, Treasury Secretary Martin Parkinson decided to jump into the GST debate on Wednesday night. In a speech to the Sydney Institute, Parkinson declared the federal budget…
Australia’s big banks want the government to give their customers tax breaks on interest income, having told the Financial Systems Inquiry it would encourage more savings. In turn, the banks will have…
Abolishing the sacred cow of negative gearing - where losses can be used as a deduction against other income - is considered by governments of all persuasions as electorally unpalatable. But this part…
In the lead-up to a crucial federal budget in May, it could be argued that requiring the Commission of Audit to identify revenue trends that could pose a risk to the budget’s structural integrity could…
Australia should cut company taxes and increase innovation to avoid falling behind in the productivity race, according to a new report from the Organisation for Economic Co-operation and Development. The…
Treasurer Joe Hockey today urged G20 finance ministers to focus on ending gaps between Australian and overseas taxation arrangements that are eroding the tax base. He told an Institute of International…
In an ideal (and economically efficient) world, tax policy would not influence the investment or consumption choices taxpayers make. In reality, this neutrality is rarely achieved. External factors influence…
The federal government’s Commission of Audit - tasked with finding efficiency and productivity improvements to deliver a surplus of 1% of GDP prior to 2023-24 - remains overshadowed by the many reviews…
Australia has officially commenced its presidency of the G20 and preparations are underway for the November 2014 Summit, when the leaders of the world’s biggest economies will meet in Brisbane. The G20…
The Australian Taxation Office continues its campaign to track down the offshore bank accounts of wealthy Australians, amid a global effort to improve tax transparency. One option the ATO has in its kit…
From a three-and-a-half year high last month, business confidence data for October shows the post-election honeymoon is over, with business conditions continuing to underperform in non-mining sectors…
What are the chances that in the face of public criticisms, big business would curb its tax avoidance practices? Well, not much, as evidenced by a case decided by the US Court of Federal Claims. Salem…
Britain is still a majority social-democratic country. That is, politically, the most significant finding of the latest British Social Attitudes survey published this week. Most people want a country which…
The G20 has been dominated by Syria, tax reform, and playground infighting among world leaders. But where is the talk of ending hunger, eradicating diseases or cancelling debts? Back in 2005, as the G8…
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