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Tax Simplicity, or Simplicity of Evasion? What France’s Self-Employment Regimes Teach Us

Australia, like many countries, wrestles with a familiar trade-off in tax design: simpler systems cut compliance costs and widen access, but they may also open… Read More ›

Stemming Aggressive Tax Practices for Economic Development: Can Formulary Apportionment Help Developing Nations?

The Global South needs financial resources to improve health and education, reduce inequality, and spur economic growth. Corporate taxation is a significant source of revenue… Read More ›

Who Really Pays for Trump’s Tariffs? Unpacking the Trillion Dollar Question

President Trump’s sweeping tariff proposals have reignited one of economics’ most politically charged debates: when America taxes imports, who actually foots the bill? The stakes… Read More ›

Rethinking the Laffer Curve: What It Tells Us About Modern Tax Reforms

Amid rising public debt, persistent inflation, and expanding public expenditure, many governments are turning once again to tax reforms to strengthen their fiscal positions while… Read More ›

Why Taxing Income Less and Consumption More Is Not the Answer

Over the four decades since Paul Keating’s attempt to introduce a goods and services tax (GST) and cut personal tax rates, the idea that taxes… Read More ›