Before we consider scrapping dividend imputation it’s essential we consider the alternatives.
Articles on Taxation reform
Displaying 61 - 80 of 83 articles
Governments may pledge to stop big companies from exploiting tax avoidance loopholes, but are they being honest?
Country-by-country reporting is the big achievement of the OECD’s plan to help stop multinational tax avoidance.
The two-year BEPS project is just a band-aid for a deeply flawed system.
They say forcing private companies to disclose their taxable income will lead to kidnap. But that’s just the beginning of the poor excuses.
The distinction between where a corporation’s customers are and where it operates is an important one.
The Australian Government’s plan to make offshore companies collect and pass on GST has thrown up more questions than answers.
The tax treatment of Bitcoin has been holding back the industry in Australia, but gradually the rules are changing.
Why is there a tax policy named after the world’s third richest man?
A package of tax reform, including a GST with a broader base, would help grow the Australian economy.
Even when everyone agrees on the need for reform, there’s no guarantee we’ll ever see it happen.
Real estate is favourably taxed in Australia, and it will continue to bite the housing market unless there is serious reform.
Almost 1.3 million Australian taxpayers use negative gearing. But the policy is inherently unfair.
Australia’s current tax system distorts investor behaviour. Rethinking the entire structure could shift things for the better.
The threat of constant change to the superannuation system overlooks its critical role in encouraging lifetime savings.
A new formula adopted by the ATO is likely to act as both a detection tool and deterrent to corporate tax avoidance.
Treasurer Joe Hockey is considering a Google tax similar to that introduced in the UK, but experts warn it could derail global action on tax avoidance.
If the 5.5 million unpaid carers didn’t look after others – at the expense of careers and incomes – taxpayers would bear the costs, so as a community we should give carers a fairer deal in retirement.
Changing the GST in isolation would create serious problems, but increasing it alongside other reforms could have a major upside.
When it comes to producing a comprehensive, far-reaching policy regime – a coherent vision for Australia’s society and economy and how to turn it into reality – the government is only getting started.
Top contributors
-
Associate Professor, University of Sydney
-
Professorial Fellow, University of Canberra
-
Adjunct Professor, Curtin Law School and Curtin Business School, Curtin University
-
Professiorial Fellow, The University of Melbourne
-
Professor, Department of Economics, The University of Melbourne
-
Part-Time Professor of Economics, The New School
-
Lecturer, School of Taxation ＆ Business Law, UNSW
-
Professor of Economics, University of Canberra
-
Associate Professor, Accounting, University of Technology Sydney
-
Vice-Chancellor’s Fellow, University of Tasmania
-
Visiting Professor of Tax Law, New York University, and Professor of Law, The University of Melbourne
-
Professor of Taxation, QUT Business School, and ARC Future Fellow, Queensland University of Technology
-
Scientia Professor of Economics, UNSW
-
John Curtin Distinguished Professor, Curtin University
-
Lecturer, Public Sector Finance, University of Canberra