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Policy Choices and Automation: How Benefits Systems Can Create Unjust Debts

Unexpected bills can be a challenge for any household, but particularly for low-income families relying on social security payments. When the unexpected bill is a… Read More ›

Towards Simplification of Value Added Tax Compliance for Small Businesses in Botswana – Lessons from New Zealand

Since its introduction in July 2002, the Botswana Value Added Tax (VAT) system has gone through several reforms. These include: an increase in the VAT… Read More ›

Minimising Potential Tax Avoidance by Strengthening Transfer Pricing Policy in Indonesia

Transfer pricing has been an important issue in the Indonesian tax system since 2005 when the Indonesian tax authority, the Directorate General of Taxes, received… Read More ›

Towards Optimal Tax-Benefits Treatment of Collectors of Artworks

Artworks contribute to the creation of distinct national cultures and to economic growth. National art collections attract tourists. Local government commonly relies on the arts… Read More ›

What Drove Recent Civil Society Campaigning Around International Tax Justice in the UK and Australia?

The past decade has seen heightened salience for international tax policy, resulting in both increased public debate and a series of policy responses such as… Read More ›