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The ‘Netflix Tax’: What Can We Learn from the EU-MOSS Scheme?

Australia’s Goods and Services Tax (GST) will be extended to all imports of digital goods and services by consumers in Australia from 1 July 2017.… Read More ›

Tackling Australia’s Public Debt Problem

Budgetary issues in Australia have dominated public policy discussion at the federal level since the 2008-10 Global Financial Crisis (GFC). Governments at both national and… Read More ›

Should Indirect Tax Policy Ever be Concerned with Equity? – A Comment on the Policy Relevance of Atkinson-Stiglitz (1976)

The famous 1976 paper by Anthony Atkinson and Joseph Stiglitz achieves an elusive goal. It provides a policy relevant result in a general framework that… Read More ›

We Need to Know more About Taxpayer Responses to Tax Changes: The New Zealand Perspective

Most people don’t like paying tax. Nor do people like paying more tax than they do currently. Recent global media attention has focused especially on… Read More ›

The Dynamics of “Zero Net Taxpayers”: A Lifecourse and Risk Perspective

This is the final part in a four-part series on the topic. The media and political debate about “zero net taxpayers” relies on these static… Read More ›