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How Do Vertical Fiscal Transfers Affect the Revenue-Raising Abilities of Local Governments in Rural India?

The principle of subsidiarity, when applied to taxation, suggests that the incidence of taxation should be at the level where they are most salient, and… Read More ›

Killing the Goose That Laid the Golden Egg: Australian Mining Companies’ Defence of Harmful Tax Practices

Governments around the world are estimated to lose between US$240 to 650 billion per annum through corporate tax avoidance. It therefore seems logical that this… Read More ›

Can Australian Treasury Regain Its Economic Policy Influence?

Treasury is one of Australia’s great enduring institutions, having survived, largely intact, since Federation. For most of its history, Treasury has provided governments with rigorous,… Read More ›

Improving Cash Flow Corporate Taxation and the Z-Tax Approach

Cash flow corporate taxation (CFCT) has the potential to reduce the economic efficiency costs of the corporation tax, as Murphy (2018) has shown. This is… Read More ›

Consumption Taxation in Rawls’ Theory of Justice

The question of whether income or consumption is a more appropriate tax base has a long and venerable history. Thomas Hobbes, Adam Smith, Alexander Hamilton,… Read More ›