The Apportionment Clause forbids a direct tax on wealth. Expanding the 16th Amendment would not only allow such a tax but abolish slavery's last remnant in the US Constitution as well.
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Articles on Taxation
Displaying 1 - 20 of 217 articles
A fairer and more efficient way of taxing wealth can benefit society as a whole.
A critical review of research into inequality shows the formula for reducing it is surprisingly simple.
Personal income taxpayers are shouldering more of the burden, while less revenue is coming from taxes on companies, capital and consumption. Only major reforms will change these sustained trends.
As Canada’s federal government sends mixed signals on digital taxation, the U.S. Supreme Court overturned a historic precedent and paves the way for other countries to tackle the digital economy.
The Australian Bureau of Statistics' latest analysis of the impact of government benefits and taxes on household income shows this reduces income inequality by more than 40% in Australia.
An 85-95% effective marginal tax rate means the second earner in a low-income family can increase from two days' work a week to three, four or five days and be better off by only about $4,000 a year.
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.
London remains incredibly dominant over the UK regions in terms of financial and legislative decision-making.
In the 1950s, Canada made it easy for employees to file their income tax. Now let's simplify the process for others, too.
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.
Graft is common in the way that markets in Kinshasa are run.
Congress changed the tax system to benefit companies with overseas operations but failed to help Americans actually living abroad, who still face punitive taxation.
Tax policy favours machines over workers. Here's how to change it.
A tax on beef isn't likely to achieve the intended outcome of reducing greenhouse gas emissions. Instead, it could create a spate of unintended consequences.
Taxing a food product like meat, which has been entrenched in our culture for so long, is silly. We should let the market evolve and allow consumers to make their own choices.
The American middle class has been on a rocky ride during the 20th century, surging after World War II but falling since the 1980s. The Republican tax plan may be its death knell.
New economic realities have raised new challenges in applying Biblical principles to economic life. But they could still provide guidance on how to help those in need and how to levy taxes.
While much has been written about why the GOP's tax plan would exacerbate income inequality, there are two reasons it's even worse than you think.
Universities play a vital role in promoting economic growth, something the writers of the Republican tax plan have apparently forgotten.
Top contributors
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Professor, University of Melbourne
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Professor, Department of Economics, University of Melbourne
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Associate Professor, University of Sydney
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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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John Daley is a Friend of The Conversation.
Chief Executive Officer, Grattan Institute
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Lecturer, School of Taxation ＆ Business Law, UNSW
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Senior lecturer, Boston University
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Lecturer in Accounting, Edinburgh Napier University
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Professor of Institutional Economics, RMIT University
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Professor of Economics, The University of Queensland
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Professor, Griffith Business School, Griffith University
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Associate Professor, School of Economics, University of Sydney
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Professor of Economics and National Senior Teaching Fellow, Griffith University
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Associate Professor of Taxation Law, UNSW
