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Does Subnational Tax Autonomy Alleviate Regional Inequality?

During the past decades, income inequality has triggered policies aiming at social inclusion in democracies worldwide. The strengthening and deepening of social security and removing… Read More ›

Daigou: Cross-Border Digitalised Hidden Economy Transactions Are Now Detectable

Tax administrators around the world are frustrated that they cannot catch cross-border transaction-based tax evasion on digital platforms. Many of these transactions are related to… Read More ›

Taxation of Non-Resident Online Marketplaces: Is There a Problem?

COVID-19 lockdowns have propelled online marketplaces – the web platforms that match sellers and buyers and process sales online – to new heights in growth… Read More ›

Budget Courage Needed to Sustain Recovery

The greatest threats to the sustainability of our economic recovery are spin, complacency and policy inaction. The federal budget will be determinate in this. Sure,… Read More ›

Equity in Taxation: An International Comparison

The tax literature emphasizes two fundamental principles: efficiency and equity. People adjust their behavior in response to taxes leading to many distortions, such as discouraging… Read More ›

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