Australia needs to shift to a corporate tax regime that encourages investment and helps new businesses enter the market.
Articles on Taxation
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Revisiting the GST share of revenue among the states could make a big contribution towards repairing the federal budget.
Tipped workers are more likely to see modest gains than a tax-free windfall.
The debate over taxing super balances above $3 million misses the point. Broader reforms are needed to make super sustainable in the long run.
The digital giants earn billions from Australian consumers. But efforts to tax a fraction of those profits have gone nowhere.
Rather than being the biggest losers from super tax rates not being indexed to inflation, younger Australians are the biggest beneficiaries.
Self-managed super funds will bear the brunt of new proposals to tax unrealised capital gains.
If Dutton is serious about his tax plan, this is the most radical proposal we’ve heard for the election, apart from the nuclear policy.
In an unexpected twist, it seems neither party is targeting its usual voters with these tax cuts.
Labor’s tax changes this week do not tackle tax reform, or why we desperately need it.
Cost-of-living measures are the key feature of this pre-election budget. But does it shore up our economy at a time of global risks? We asked 5 experts.
When it comes to large companies’ tax disclosure, the influence of the CEO is critical.
Stamp duty costs Victorians about $9 billion a year. There are more efficient ways to tax property.
Being viewed as a good corporate citizen can be good for the bottom line.
Further promises of tax breaks for businesses are likely in the run-up to the election, but that will mean trade-offs are needed.
Since it was so widely consumed, beer has made the perfect target for taxation for governments throughout the centuries. But the way Australia taxes beer has caused prices to soar.
Tax relief may acutally have made it more expensive for farmers to buy more land to expand their business.
It’s often seen as harmless, but new research shows small business owners can feel compromised by requests to “lose the VAT”.
The fate of the Tax Cuts and Jobs Act lies in the balance.
Unless the economic benefits resulting from having the government of national unity become socially inclusive, it might well collapse.
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