The income tax cuts in the 2018 federal budget are likely to be modestly regressive, giving high earners a lower share of the overall tax burden. But by 2028 income tax will be higher across the board.
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It is well known that modern multinationals such as Google can derive substantial revenue and profits from Australia without significant physical presence here.
Seattle City Council tried raising taxes to help the homeless, and now it faces a political firestorm. There are better ways to fight the good fight.
The black economy is more common than we think – how many of us have paid tradies, gardeners or cleaners cash without the exchange of relevant paperwork?
It seems that timing tricks are now a thing in Australian politics. Revenues are brought forward and spending pushed back for cosmetic effect.
All you need to know about the 2018-19 federal budget in our simple at-a-glance graphic.
Even though this year’s budget is pretty good politics and reasonable economics, on almost every front, it is a missed opportunity to be bold.
There’s never been a better time for tax reform. But as governments have tried (and stumbled) over the years the burden has shifted to individual taxpayers and the latest budget looks no different.
Mandatory tax return disclosures for large companies were designed to increase public awareness of tax avoidance - but a new study reveals they may not work.
If we do escape the interest only debacle unscathed it will be pure, dumb luck, not a consequence of good design or sound regulation.
A Four Corners/Fairfax investigation shows the need for an advisory board to make sure that tax officers are accountable as part of the Taxpayers’ charter.
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.
The South African Reserve Bank needs to guide the market on how it is going to treat VAT increase in its inflation targeting approach.
Labor sources are talking down the chances of Ged Kearney in Batman, though the party is not writing off the seat.
A cut in the Australian company tax rate to 25 or even 20% is important because it will attract foreign investment, boosting wages and the economy in Australia
A revenue shortfall of about R50 billion has pushed the South African government to hike Value Added Tax (VAT) among other taxes.
South Africa’s 2018 budget does not go far enough. Perhaps finance minister, Malusi Gigaba was caught up in the euphoria of the widely welcomed state of the nation address by Cyril Ramaphosa.
The South African budget speech echoed the theme of rebuilding set out by President Cyril Ramaphosa in his state of the nation address.
In many respects, President Jacob Zuma’s free higher education proposal in South Africa is the worst kind of populism.
Shareholders appear to achieve greater returns from corporations which are less aggressive tax planners and pay a greater percentage of tax, according to a new pilot study.
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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Peter Whiteford is a Friend of The Conversation.
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
