Only certain multinationals will be targeted under new corporate tax avoidance rules announced by Treasurer Joe Hockey.
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Articles on Taxation
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Amid a rash of leaks and pre-budget announcements, here’s what we know about what’s in and what’s not when it comes to taxes and transfers.
If Treasurer Joe Hockey is serious about cracking down on white collar crime, he should bolster the new Serious Financial Crime Taskforce with stronger whistleblower protection legislation.
A new formula adopted by the ATO is likely to act as both a detection tool and deterrent to corporate tax avoidance.
No party is offering a wealth tax or anything equivalent to tackle UK inequality.
The Liberal Democrats’ tax plans are unlikely to make much of a difference.
Even with something far short of independence, international tax rules could cause major problems between Scotland and the rest of the UK.
The Conservatives have missed their chance to map out a coherent tax strategy.
In British election campaigns, tax has become what American politicians call a third-rail issue – touch it and it will kill you. In the 2015 campaign it has only been mentioned by the parties to attack…
Labour’s manifesto promise of fairer taxes – re-introducing the 10p tax and raising the top rate for high earners – sounds good. But they may not see the benefits in reality.
Treasurer Joe Hockey’s media comments this week around contentious tax issues don’t bode well for the Taxation White paper.
Congress has shortchanged the IRS by $7.3 billion over the past five years, and taxpayers will increasingly pay the price.
The vast majority of us will get a refund from the federal government, while the odds of an audit or worse are akin to getting struck by lightning.
As you wrestle with figuring out what you owe Uncle Sam, consider why the United States opted for an income tax back in 1913.
The government want us to believe in the “debt deficit disaster: in order to accept paying more tax. But why do parliamentarians need an inquiry simply to find out how much tax multi-nationals pay?
If our dividend imputation system makes it unattractive for non-resident investors in Australian companies, why not extend tax offsets on franked dividends to them?
Treasurer Joe Hockey is considering a Google tax similar to that introduced in the UK, but experts warn it could derail global action on tax avoidance.
Simply increasing the GST rate would make for poor tax design. Instead, the government should broaden the base and lock in compensation measures.
The conventional political wisdom is that small companies should be nurtured and supported, but their effective tax burden has grown.
Though the Plaid Cymru manifesto contains some commendable fiscal reforms, the measures are unlikely to boost productivity.
Top contributors
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Professor, The University of Melbourne
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Associate Professor, University of Sydney
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Professor, Department of Economics, The University of Melbourne
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Professor, Curtin Law School and Curtin Business School, Curtin University
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Emeritus Professor of Accounting, University of Essex, University of Essex
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Professor Emerita of Law, Vanderbilt University
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Associate Professor of Markets, Public Policy and Law, Boston University
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Professiorial Fellow, The University of Melbourne
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Lecturer in Accounting, Edinburgh Napier University
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Associate Professor of Taxation Law, UNSW Sydney
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Lecturer, School of Taxation ＆ Business Law, UNSW Sydney
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Senior Lecturer in Economics and Personal Finance, The Open University
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Professor of Institutional Economics, RMIT University
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Professor of Economics and National Senior Teaching Fellow, Griffith University
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Associate Professor, School of Economics, University of Sydney
