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Recent Cases in Common Law Jurisdictions: Trending Towards Convergence in General Anti-Avoidance Rules

General anti-avoidance rules (GAARs) are embedded within the tax laws of many jurisdictions and this includes common law jurisdictions such as Australia, New Zealand, Canada,… Read More ›

America Should Eliminate Corporate Income Taxes

Here’s an idea that will cause progressives some angst: Let’s eliminate corporate income taxes. Before getting started, let’s first turn to two articles written by… Read More ›

With Meagre JobSeeker Increase, Morrison Government Continues to Show No Shame

There is a lot to dislike and to be concerned about with government these days. The drop in moral and ethical standards; lack of transparency… Read More ›

Tec(h)tonic Shifts: The Value of User Data as a Tax Base

Digitalisation continues to change the way we consume, do business, and interact. Since almost all businesses are digitalised to some extent, identifying and isolating the… Read More ›

The $50 Boost to JobSeeker Will Take Australia’s Payment From the Lowest in the OECD to the Second-Lowest After Greece

Fifty dollars sounds like a lot. But the increase in the JobSeeker unemployment benefit announced by Prime Minister Morrison on Tuesday is $50 per fortnight,… Read More ›