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A Sugar Tax Will Benefit Our Most Disadvantaged Groups

For a long time, a major concern of the public health lobby’s proposed sugar-sweetened beverage tax has been that it would unfairly punish disadvantaged groups.… Read More ›

Using New Zealand Trusts to Escape Other Countries’ Taxes

Since 1988, the New Zealand income tax law allowed foreigners to use trusts established in New Zealand (referred to as “foreign trusts”) to avoid or… Read More ›

Consolidated Corporate Tax Base in the EU – An Intriguing Idea Which May Fail?

European corporate taxation is not harmonized. European multinational corporations that do business via subsidiaries and branches in EU member states have to deal with many… Read More ›

What Has Australia to Fear from Trump Protectionism?

A retreat into protectionism is a key part of Trump’s strategy to ‘make America great again’. He has an obvious distaste for trade agreements, formally… Read More ›

Income Inequality Ticks Down as the Rich See Their Incomes Fall: ABS

Income inequality has dropped slightly in Australia, largely driven by a fall in incomes for the richest 20% of the population, according to the latest… Read More ›