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Evaluating the Multilateral Legal Instrument from a Developing Country Perspective

Bilateral tax agreements ensure that incomes earned across borders are not taxed twice. However, the provisions of these agreements can be used to avoid taxes.… Read More ›

Is Australia’s Tax and Welfare System Too Progressive?

Critics say that high earners are paying too much tax. What does the evidence say? At the centre of this year’s federal budget and Labor’s… Read More ›

Social Security and Robo-Debt

Raising debts without legal authority is wrong – and illegal. Centrelink’s Online Compliance Intervention System, colloquially known as robo-debt, raises social security debts without adequate… 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 ›

Should We Tax Legal (but Harmful) Pleasures?

It used to be common knowledge that a spoonful of sugar helps the medicine go down – but times change. Once lyricised as an accessory… Read More ›

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