Australian tax treaties are undergoing the most extensive revision in their history as ratifications under the Multilateral Convention to Implement Tax Treaty Related Measures to… Read More ›

Australian Tax Treaties and Transparent Entities After the Flood

Income inequality in most high-income countries has increased considerably since the 1970s, creating interest in the drivers of this trend. One factor that has attracted… Read More ›

Winners of the UK Tax-Benefit Reforms over Five Decades

Over the past month a huge political dispute has sprung up in the US about the fairness of its tax system. It is fuelling debates… Read More ›

That Moving Graph of US Tax Rates That Went Viral, It’s Probably Wrong. Here’s Why

A 2013 study by Hill and Thee shows that only 25 per cent of Indonesians aged 19-24 years are enrolled in higher education. Of those,… Read More ›

Income Contingent Loans Can Provide Equal Access to Higher Education in Indonesia

As the engines of economic growth slow in Australia, there is a need for innovative policy changes to both raise economic growth but also to… Read More ›

Good Policy Needs Good Data. So Why Is It Locked Up?

Many social security systems across the world link pension benefits to earnings. The rules vary significantly across countries and pension schemes, ranging from purely unfunded… Read More ›

Means-Testing and Temptation: How Self-Control Affects the Welfare Effects of Various Social Security Arrangements

Recently, efforts to reform Indonesia’s taxation system have been underway. Several proposals have been made internally in the Government and one of them recommends a… Read More ›

Do Tax Structures Affect Indonesia’s Economic Growth?

Rarely, if ever, has it been shown anywhere that corporate income or related taxes are either fully priced or close to fully priced based entirely… Read More ›

Investment, the Corporate Tax Rate, and the Pricing of Franking Credits

more articles ››
top