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The Petroleum Resource Rent Tax 1987: The Process of Reform and Implications for Taxation of Petroleum Resources Today

During the 2017 Australasian Tax Teachers Association (ATTA) Conference in New Zealand, Emily Millane interviewed Dr Diane Kraal, Senior Lecturer in taxation law at the… Read More ›

Timing It Wrong: Benefits, Income Tests, Overpayments and Debts

Unexpected bills can be a challenge for any household. But for people who rely on social security payments, the unexpected news of a significant debt… Read More ›

The European Fiscal Board: Challenges and Opportunities

The European Union decided in October 2015 to establish a European Fiscal Board (EFB). The EFB is an “independent advisory board on fiscal matters,” with… Read More ›

Means Testing Public Pensions: A Policy Option for an Ageing Population

Large projected fiscal burdens due to population ageing have caused many countries to increase the access age of their old age pensions. The average pensionable… Read More ›

US Republican Tax Plan: The Potentially Dire Impact on US Retailing

The US Republican party is proposing substantial changes to the US corporate tax system, which President Donald Trump supports with some reservations. The headline change… Read More ›