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[Budget Forum 2021] This Was an Election Budget on Steroids

I cannot remember a time when a government had such a virtually unconstrained capacity to spend to get re-elected – no big cuts, nor tax… Read More ›

[Budget Forum 2021] Structural Changes, but No Sustainability Reset

While the government’s increased spending across the economy is welcome, the budget falls short of the government’s long term resilience and sustainability goals, Miranda Stewart… Read More ›

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 ›