Incentives, like shareholder credits for corporate taxes paid, mean that shareholders want their corporations to pay taxes.
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Articles on Tax system
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A tax expert explains why the US continues to use such a complex and costly income tax system.
Four fifths of the coming bonanza of bequests are set to go to the top one fifth of recipients.
Its extremely common, everywhere, for large numbers of people to pay no net tax. It tells us nothing about the size of the welfare state or about whether it bribes people to keep tax high.
The administration wants to cut the tax rate on so-called pass-through entities, which is likely to lead to creative tax planning and outright evasion, damaging faith in the system.
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.
The Shadow Treasurer, Chris Bowen, has said that tax as a percentage of the economy is higher now than it was under the previous government. Is that right?
This is a timely and vibrant film, funny at times – and not without a hint of editorial distance from director Winterbottom.
The same forces of disruption that are changing industries and economies around the world are now having a discernible effect on Australian politics – and that’s bad news for the major parties.
Corporate inversions have been front page news in the US for months with everyone from President Barack Obama to the man on the street expressing a view as their usage has surged. Unfortunately, many of…
In his speech to the Conservative Party conference, David Cameron promised to give voters “something for something”. And while he said he believed the savings that need to be made can be achieved through…
In an unusual move, Mission Australia and the Business Council of Australia recently co-authored a piece calling for a mature and open conversation about tax reform. They join a chorus of voices, from…
As governments across the globe have struggled with growing government debt, the pressures of austerity and stagnant economic systems, ire has been thrown at the corporate fat cats who - according to the…
Top contributors
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Professor, Department of Economics, The University of Melbourne
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Chair & Professor of International Business, University of Manchester
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Professor and Director of the Australian Institute For Business and Economics, The University of Queensland
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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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Professor, Griffith Business School, Griffith University
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Research economist, The University of Melbourne
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Associate Professor in Accounting and Finance, University of Leeds
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Distinguished Professor of Practice, Villanova School of Law
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Senior Lecturer in Film, University of Roehampton
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Adjunct Professor, QUT Business School, and Director of Corporate Transition, Queensland University of Technology
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Professor of Ocean Cultures and Heritage, Nelson Mandela University
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Associate Professor of Accounting, Boston College
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Professor Emerita of Law, Vanderbilt University
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Assistant professor, Canada Research Chair in Taxation, Governance and Risk, University of Waterloo
