Complexity



In Australia, trusts (particularly discretionary trusts) are often used to achieve tax optimal outcomes for beneficiaries. Attempts to engage in ‘income splitting’ within families are… Read More ›

The Taxation of Capital Gains in Trusts after Bamford: A Critical Evaluation of Subdivision 115-C ITAA97

As governments have made the tax and transfers system increasingly complicated, it is getting more difficult to provide an overview of the distributional impact and… Read More ›

[Budget Forum 2020] Getting Coherence into the Equity Debate – Part 1

Australia needs a national coronavirus taxation summit to set out a road map of reform for the tax system. A summit that can clearly and… Read More ›

Let’s Finally Reform the Tax System

Universal Basic Income (UBI) and other guaranteed income schemes are shaping as the welfare policies of the future. While there is no single rationale for… Read More ›

The Tax System Implications of Universal Basic Income

Since its introduction in July 2002, the Botswana Value Added Tax (VAT) system has gone through several reforms. These include: an increase in the VAT… Read More ›

Towards Simplification of Value Added Tax Compliance for Small Businesses in Botswana – Lessons from New Zealand

Bilateral tax agreements ensure that incomes earned across borders are not taxed twice. However, the provisions of these agreements can be used to avoid taxes.… Read More ›

Evaluating the Multilateral Legal Instrument from a Developing Country Perspective

Scott Morrison has made much of his proposed tax changes, claiming that in the short term they will benefit low and middle income earners, and… Read More ›

Budget Forum 2018: This is not a Genuine or Equitable Way to Simplify the Personal Income Tax System

Individual taxpayers and businesses incur costs when complying with tax laws in addition to the tax paid and the efficiency costs. These costs are associated… Read More ›

Estimating Aggregated Tax Compliance Costs in Australia: A New Approach

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