Based on evidence, policies which seek to encourage job creation and innovation via a tax cut should preference large or new businesses, rather than small ones.
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Articles on Tax
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The trenchant stand that Nick Xenophon – who is usually a compromiser – and his team took this week against the omnibus bill saw a disconcerted government resort to a risky tactic.
No state wants to see its revenue base decline – particularly when the jurisdiction benefiting doesn’t even tax (or regulate) its bookies as well as it might.
With stalled economic growth and threats of credit rating downgrade, South Africa’s 2017/18 budget will need to dig deep to foster recovery.
The federal government is still trying to convince senate crossbenchers to pass a company tax cut but tax experts and economists dispute all of its supposed benefits.
The GOP has a proposal on the table that could send shockwaves through the tax avoidance industry.
The Conservatives may be willing to sacrifice what’s left of the UK’s beleaguered social model to maintain the City’s global status.
The one audience that was prepared for a hard Brexit, it seems, was the City of London.
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.
As long as the ATO doesn’t question why companies are reporting zero tax payable on their income, the public won’t know if serious tax avoidance is happening.
The new president of the Business Council of Australia Grant King will need to change his message on company tax and other issues to really remain relevant.
There are still a few real-world tests the Diverted Profits Tax or “Google Tax” will have to face before the government can claim it’s among the toughest in the world.
Deputy Prime Minister Barnaby Joyce said backpackers would be better off working in Australia with a 19% tax than in New Zealand, England and Canada. Is that true? And what would a 15% or 10.5% tax mean?
The controversy over changes to the backpacker tax shows the inadequacy of relying on backpackers as the primary labour source for a vital industry.
A zero rate for business could actually be a progressive move and would reflect the anti-bureaucratic spirit of Brexit.
New research finds higher property prices are associated with higher household income and spending inequality.
The federal government could save about A$1 billion a year by changing three unfair tax breaks for older Australians, a new report says.
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.
Australian businesses should wait and rethink long term strategies in response to Trump’s election in the US.
The video which shows South African President Jacob Zuma sleeping in parliament during the 2016 mid term budget is symptomatic of a much larger problem of lack of respect for the public.
Top contributors
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Professorial Fellow, University of Canberra
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Professor, Curtin Law School and Curtin Business School, Curtin University
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Professor, The University of Melbourne
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Associate Professor in Commercial Law and Taxation, Te Herenga Waka — Victoria University of Wellington
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Emeritus Professor of Accounting, University of Essex, University of Essex
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Professor, Crawford School of Public Policy, Australian National University
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Associate Professor, Accounting, University of Technology Sydney
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Professor, Department of Economics, The University of Melbourne
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Professor of Taxation, Te Herenga Waka — Victoria University of Wellington
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PhD Candidate, casual academic, University of Technology Sydney
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Lecturer, Accounting Discipline Group, University of Technology Sydney
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Vice-Chancellor’s Fellow, University of Tasmania
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Professor of Economics, Director of the Australian Institute for Business and Economics, The University of Queensland
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Professor of Public Health Policy, Deakin University
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Emeritus Professor of Finance, The University of Melbourne
