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From Dragon to Janus: Exploring Tax Policy for the Water-Energy Nexus

Society often curses the two ‘unpleasant certainties’ in life, ‘death and taxes’. We rarely praise ‘life and taxes’, whereby taxes are recognized as instruments capable… Read More ›

From Basic Income to Poor Law and Back Again – Part 4: Designing a Viable Basic Income

This is the final in my four part series on basic income. In Part 3, I highlighted potential impacts of  different basic income options on… Read More ›

Open Budget Survey 2017 Part 1: How Transparent is the Australian Budget?

This two-part series about the Open Budget Index (OBI) presents budget transparency results for Australia in this global budget survey initiative. Part 1 explains what… Read More ›

The Role and Dimensions of Taxpayer Commitment in Tax Compliance Behaviour

A proposition by Meyer and Herscovitch (2001) that commitment should have a ‘core essence’ regardless of the context in which it is studied opens up… Read More ›

The Impact of GST on Small and Medium-Sized Enterprise Owners in the Malaysian Retail Sector

In April 2015, Malaysia replaced the sales and service tax with a Goods and Services Tax (GST) to broaden the tax base and reduce the… Read More ›