No one likes tax but inheritance tax (or “death tax”) is the focus of particular moral outrage. On the face of it, this is odd. The reason tax is disliked is because it reduces the money you can spend…
It’s a far-from-perfect instrument of global governance. But as the Extractive Industries Transparency Initiative (EITI) coalition celebrates its 12th birthday, it can point to steadily increasing membership…
Corporate inversions have been front page news in the US for months with everyone from President Barack Obama to the man on the street expressing a view as their usage has surged. Unfortunately, many of…
Although Australia’s tax-to-GDP ratio is low by international standards, no-one wants to discuss how we might pay for the improvements needed to public transport, and even less the need for taxation to…
Ireland has this week moved to change its tax law, closing the “double Irish” tax avoidance technique widely used by multinational enterprises including Google and Microsoft. In very broad terms, the current…
Ireland is to phase out its controversial “double Irish” tax scheme. It follows international criticism and the European Union’s investigation into the legalities of Apple and Ireland’s tax arrangement…
One of the Conservative Party’s major promises to emerge in its party conference was the promise of tax cuts to reduce the burden of government on hardworking families who do the right thing. Many critics…
It’s been about five years since bitcoin emerged online, claiming to be the world’s first digital cryptocurrency. Bitcoin functions as a form of digital cash; really, it is a technology, using cryptography…
UPDATED ON TUESDAY 22 JULY: See editor’s note below for details on the updates. In this year’s federal budget, the Abbott government moved to restart automatically increasing the fuel excise in line with…
UPDATED THURSDAY 17 JULY, 11:20am: Australia’s “carbon tax” has been axed – so what does it mean for you and for Australia? We asked Conversation readers to tell us on Facebook and Twitter what questions…
It’s unlikely “The Political Sayings of Malcolm Fraser” is a well-thumbed volume in Tony Abbott’s library. Yet this week, in the wake of the Senate throwing his government’s budget plans into disarray…
Treasurer Joe Hockey has said that he will improve the structural integrity of Australia’s tax system to address international tax avoidance by multinational enterprises. In particular, the tax law will…
A recent report from think tank Per Capita highlighted increasing concern over inequality in Australia’s taxation system, particularly whether high income earners are paying their fair share of tax. Despite…
Roman Lanis, University of Technology Sydney y Ross McClure, University of Technology Sydney
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…
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…