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.
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.
Peter Whiteford, Crawford School of Public Policy, Australian National University
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.
Miranda Stewart, Crawford School of Public Policy, Australian National University
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.
Ghanaians respond positively to financial appeals from churches compared to how they respond to paying taxes. Here’s how, and why, Ghana’s government should learn from religious groups.
The Cincinnati Reds’ struggles on the field in recent years have extended into the courtroom, where they are battling to avoid paying sales tax on promotional giveaways they use to sell tickets.
Congress changed the tax system to benefit companies with overseas operations but failed to help Americans actually living abroad, who still face punitive taxation.