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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 ›

How the Government Can Pay for Its Proposed Company Tax Cuts

There are ways the government can pay for a cut in the company tax rate. In a recent working paper, we worked with researcher Chris… Read More ›

From Basic Income to Poor Law and Back Again – Part 3: Renewing the Social Minimum

In Part 1 of this series on Basic Income, we travelled back in time to England on the eve of the industrial revolution in search… Read More ›

If Politicians Can’t Reform Tax System, We Need an Authority That Can

I fear I will not live long enough to see genuine, broad-based tax reform in this country.  We have had a number of exhaustive tax… Read More ›