A fairer and more efficient way of taxing wealth can benefit society as a whole.
Australians drink more than nine litres of pure alcohol a year.
It may not be popular, but an increase in the cost of alcohol would make us drink less and consume fewer kilojoules.
People of color, women and the LGBTQ community are just some of the groups who often get slighted with tax reforms.
Real tax reform is about more than cutting taxes to woo voters. It's about making the system fairer.
It’s unsurprising that a large number of people pay no net tax.
Its extremely common, everywhere, for large numbers of people to pay no net tax. It tells us nothing about the size of the welfare state or about whether it bribes people to keep tax high.
South Africans debating the zero rating of certain products for VAT purposes must realise it isn't a panacea for poor people and should be accompanied by other policies.
The review of South Africa's list of zero rated VAT items faces a tricky challenge of shielding the poor while ensuring that the relief isn't exploited.
It’s a game for the rich.
AP Photo/Steven Senne
The Trump administration is considering a change to capital gains that could be a windfall for the rich. A scholar explains what they are and how they're taxed.
A mother in a low-income family can lose 85-95% of her earnings from working more days to income tax, loss of benefits and childcare costs.
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.
Will there be fewer of these on Australian doorsteps?
Amazon has barred Australian shoppers from its US site, rather than contend with new GST rules on overseas purchases. But don't expect a stampede at your local branch of Harvey Norman as a result.
Forecasting income tax a decade into the future is a tricky proposition.
AAP Image/Joel Carrett
The income tax cuts in the 2018 federal budget are likely to be modestly regressive, giving high earners a lower share of the overall tax burden. But by 2028 income tax will be higher across the board.
Though Google has reported significantly more profits in Australia, the profit margins of the local company remain very low compared to its worldwide group.
It is well known that modern multinationals such as Google can derive substantial revenue and profits from Australia without significant physical presence here.
Seattle City Council tried raising taxes to help the homeless, and now it faces a political firestorm. There are better ways to fight the good fight.
People who work in the black economy come from industries as diverse as horticulture, retail, cleaning, construction and childcare.
The black economy is more common than we think – how many of us have paid tradies, gardeners or cleaners cash without the exchange of relevant paperwork?
Timing tricks help politicians avoid dealing with the substance of their policies. That isn’t going to change any time soon.
It seems that timing tricks are now a thing in Australian politics. Revenues are brought forward and spending pushed back for cosmetic effect.
Wes Mountain/The Conversation
All you need to know about the 2018-19 federal budget in our simple at-a-glance graphic.
Treasurer Scott Morrison played it safe with the 2018-19 budget.
Even though this year’s budget is pretty good politics and reasonable economics, on almost every front, it is a missed opportunity to be bold.
Ken Henry, John Howard and Joe Hockey have all attempted to reform Australia’s tax system.
There's never been a better time for tax reform. But as governments have tried (and stumbled) over the years the burden has shifted to individual taxpayers and the latest budget looks no different.
With the second and third releases of ATO tax transparency data, the was no reaction from the financial markets at all, not even for those firms included in the disclosures.
Mandatory tax return disclosures for large companies were designed to increase public awareness of tax avoidance - but a new study reveals they may not work.
If we do escape the interest only debacle unscathed it will be pure, dumb luck, not a consequence of good design or sound regulation.
A Fairfax/ATO investigation suggests the tax office has broken the trust of taxpayers.
A Four Corners/Fairfax investigation shows the need for an advisory board to make sure that tax officers are accountable as part of the Taxpayers' charter.