Governments around the world lose about US$125 billion in revenues every year because of profit shifting to tax havens.
Articles on Taxation
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Inequality has reached untenable levels – public spending and wealth taxes are needed.
Taxation is one tool politicians think they can use to influence the economy and make life fairer for Canadians.
Brexit should not be Johnson’s sole focus if he wants to re-engage the disaffected voters he’ll need to bring on side in a general election.
Tax credit refunds are an effective means of ensuring that Canada’s poverty gap, now clearly identified, is addressed for low-income families. So what’s taking so long?
Election data suggests the Coalition’s victory wasn’t so surprising after all – long-term trends pointed toward a Labor loss, given the various factors in play in this election.
What are the key policy issues on which the 2019 federal election will be fought?
Taxation is not the only financial burden for overseas Americans.
A country’s tax policies say a lot about what it values – and some of America’s tend to promote inequality.
Democratic lawmakers have offered a number of ways to reverse decades of widening economic inequality. A tax expert gives them a closer look.
If tax seasons is stressing you out, a look at the worst things that could happen to you if you mess up – and why they’re so unlikely – may help.
Imagine if the amount of tax everyone paid was public knowledge – they do it in Sweden.
Building a fiscally capable state won’t bring benefits in the short term but can build taxpayers confidence.
The Apportionment Clause forbids a direct tax on wealth. Expanding the 16th Amendment would not only allow such a tax but abolish slavery’s last remnant in the US Constitution as well.
A fairer and more efficient way of taxing wealth can benefit society as a whole.
A critical review of research into inequality shows the formula for reducing it is surprisingly simple.
Personal income taxpayers are shouldering more of the burden, while less revenue is coming from taxes on companies, capital and consumption. Only major reforms will change these sustained trends.
As Canada’s federal government sends mixed signals on digital taxation, the U.S. Supreme Court overturned a historic precedent and paves the way for other countries to tackle the digital economy.
The Australian Bureau of Statistics’ latest analysis of the impact of government benefits and taxes on household income shows this reduces income inequality by more than 40% in Australia.
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.
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