Is Australia’s GST Achieving Its Revenue Capacity?

The revenue performance of any tax, including broad-based consumption taxes such as the Goods and Services Tax (GST), is limited by the environment within which… Read More ›

Lessons from Australia’s Tampon Tax Repeal: A Path to Gender Equality for the United States to Follow

Thank you, Australia, for showing the rest of the world how it is done. With the state and territorial governments’ agreement to repeal the “tampon… Read More ›

Seeking Sanity on GST Sanitary Tax Debate

The current debate about whether to remove the GST on tampons is a great example of how the big picture gets lost in a fight about narrow… Read More ›

Tax, Debt and Trouble Topples Najib in Malaysia: Why did GST Reform in Malaysia Fail?

The scandals that engulfed Najib Razak in Malaysia reminded voters that they were paying a heavy price for bad government, Teck Chi Wong writes. Malaysia’s… Read More ›

The National and Regional Consequences of Australia’s Goods and Services Tax

Goods and Services Tax (GST) reform options, in the form of widening the base, lifting the rate, and reducing exemptions, have recently returned to prominence… Read More ›

The Impact of GST on Small and Medium-Sized Enterprise Owners in the Malaysian Retail Sector

In April 2015, Malaysia replaced the sales and service tax with a Goods and Services Tax (GST) to broaden the tax base and reduce the… Read More ›