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Challenges for a Larger GST Tax Base

The current goods and services tax (GST) tax base covers about two-thirds of private consumption expenditure. Exempt from the GST are basic food, water, sewage… Read More ›

Why Strengthening Social Norms Is Key to Improving Tax Compliance in Indonesia

Taxation is the backbone of any nation’s development, and for a developing country like Indonesia, with its growing economy and ambitious social goals, mobilising domestic… Read More ›

Nudging Alcohol Moderation via Excise Tax Reform

Consumer demand for alcoholic beverages has been changing from quantity to quality as incomes have grown and, with that, a greater desire for healthy living.… Read More ›

Household Tobacco Expenditure and Associated Characteristics During Substantial Regular Tobacco Tax Increases in Australia

Tobacco use is the leading preventable cause of death in Australia, responsible for an estimated 24,000 deaths annually. As a result, reducing smoking has long… Read More ›

Stamp Duty Reform: Boosting Labour Productivity Through Increased Mobility

Australia’s ongoing debate over property taxation has often highlighted the inefficiencies of stamp duty – a transaction tax imposed by state governments on property transactions.… Read More ›