At 33%, New Zealand’s highest income tax rate is relatively low compared to other economies. Lifting it and cutting tax for low-income earners could improve welfare.
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Articles on Tax evasion
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Media Files: investigative journalist Bastian Obermayer, who led the Panama Papers tax exposé
The Conversation, CC BY80.6 MB (download)
Today we meet Bastian Obermayer, the Pulitizer prize-winning journalist who led the Panama Papers investigation into global tax evasion.
A fundamental driver of inequality is the race to the bottom in how governments set their corporate tax rates.
It’s tax season. That’s why Canadians must pay close attention to the possibility of going from the tax avoidance realm into tax evasion when preparing their tax returns or hiring an accountant to do so.
What do the Carlos Ghosn scandal, the rising power of algorithms and the “gilets jaunes” have in common? The need to extend the spatial and temporal definitions of responsibility.
Steinhoff was the darling of investors, asset managers, analysts and financial journalists. But its success was built on shaky foundations.
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 administration’s plan to significantly cut the tax rate on so-called pass-through entities will likely lead to creative tax planning and outright evasion, damaging faith in the system.
The wealthy evade taxes and are less likely to donate to charity, but does this mean they’re more selfish than everyone else? New research suggests not.
The success of the first phase prompted financial observers to hail Indonesia’s tax amnesty program as one of the most successful in the world.
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.
A number of Australian companies have released tax reports to the public in a bid to show transparency, however those reports are still incomplete.
The government should follow through on setting up a register of beneficial ownership of companies if it wants to get serious about tax evasion.
Irish tax case shows the real cost of competition – our democracy.
The number crunchers who helped create our capitalist world have been measuring the world since ancient times.
In Africa, commercial activities are the largest component of illicit financial flows. This is followed by organised crime and then public sector corruption.
The basic difference is that avoidance is legal and evasion is not. But it’s not quite as simple as that.
Authorities have been slow to respond to the tax revelations of the Panama Papers.
Research suggests some features of tax software can lead us to make more aggressive judgments when we file our returns, which could make an audit more likely.
Governments shouldn’t have to rely on major international information leaks like the Panama Papers to get information about companies’ tax avoidance abroad.
Top contributors
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Associate Professor, Accounting, University of Technology Sydney
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PhD Candidate, casual academic, University of Technology Sydney
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Professor of International Politics, City, University of London
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Professor of Management, University of Essex
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Lecturer, Accounting Discipline Group, University of Technology Sydney
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Lecturer in Political Economy of Global Development, University of Leeds
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Professor of Public Policy and Leadership, UNSW Sydney
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Director, Institute for Ethics, Governance and Law, Griffith University
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Adjunct Professor, Crawford School of Public Policy, Australian National University
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Professor of Political Economy, University of Sheffield
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Global Professor of Law, New York University
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Senior Lecturer, Charles Darwin University
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Senior lecturer in social sciences, Griffith University
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Professor of Politics, University of Sussex
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Research officer, Australian National University
