Analysis shows that rising inequality over the past 20 years makes it harder to increase taxes and makes citizens less willing to pay them.
Consider these home truths: value capture is a tax, it would need to apply to the family home and deciding which areas it covers would be politically contentious. A broad-based land tax is simpler.
The idea of a minimum wage has become widely accepted so why is a maximum wage so controversial?
Paul Cleary makes a good case as to why Australia should follow Norway as an example of how to tax miners in Trillion Dollar Baby.
Money alone will not create the numbers and kinds of jobs required to boost the economy.
Tax systems in post-colonial Africa need to be reformed. For instance, there ought to be rebates for advancing moral good or educating future taxpayers.
A decent national housing policy is not just about the million or so Australians who are in housing need, marginal housing or homeless. In reality, all the housing sectors are connected.
The government made many sensible changes to superannuation tax breaks in the budget. But the move to more flexible annual caps on pre-tax contributions is not one of them.
Two centuries of tax policy show efforts to raise taxes on the rich hinge on questions of fairness. The history also suggests proponents have a tough road ahead.
Holding on to the illusion that all of our financial data is private is not particularly realistic.
Discussion about tax reform has been dominated by self-interest, with the real purpose of tax lost.
The budget seems to be saying to people with taxable incomes of less than $80,000 – if you want to pay less tax, get yourself a negatively-geared property investment.
An ideological view and a powerful lobby group stopped the government from delivering a better budget.
Budget repair was put off till later, and the net impact of decisions in the budget was small, but it will be easier to defend in the coming election campaign than some other recent efforts.
Wins for small business; significant superannuation reform; multinational tax avoidance addressed; and more.
The elephant in the room is the difference between those who own and those who rent their homes.
They're the lines you sometimes hear before or after budgets from governments and commentators of all persuasions. The problem is they go against reality.
Think tank makes case for cutting capital gains tax discount.
Obama calls them insidious and others have described inversions as unpatriotic, but what they really do is show just how much of a mess the corporate tax code is.
It makes sense for the federal government to grease the wheels of federal-state tax reform.