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Normative Measures of Tax Progressivity: An International Comparison

In 1977, I published a paper in the Economic Journal entitled ‘Measurement of Tax Progressivity: An International Comparison.’ In this paper, I developed an index… Read More ›

[Budget Forum 2021] Fiscal Policy in the COVID-19 Era

The 2021-22 Federal Budget marks the final main instalment in the Federal Government’s fiscal policy response to the COVID-19 pandemic, barring any mishap in which… Read More ›

Assessing the Impact of Tax Havens Using Public Country-by-Country Reporting: Evidence from the European Union

Tax havens have re-emerged in the global tax debate. In 2020, France, Denmark, and Poland declared companies either registered in, or with subsidiaries in, tax… Read More ›

There’s a New Temporary COVID Disaster Payment – Who Can Get It? Who Is Missing Out?

Prime Minister Scott Morrison has announced a new temporary payment to support workers locked down in Melbourne. This follows growing pressure to provide specific support… Read More ›

Remittance Rules and Tax Rates

Any commodity tax system must specify whether firms or consumers remit taxes. For e-commerce, historically, consumers in the United States were responsible for remitting taxes.… Read More ›