Complexity



Professional advisors may be guided by a variety of factors when recommending a business structure for their small and medium enterprise (SME) clients. This includes… Read More ›

How Good Is Your Business Structure? A Survey of Australian SME Advisors

Complexity is a recurring criticism of tax systems. Using the introduction of Real Estate Investment Trusts (REITs) in the United Kingdom, we examine how managers… Read More ›

How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation

Changes to corporate income tax will alter the incentives and rewards for less than a third of aggregate business investment in Australia as there are… Read More ›

Why Changing Corporate Income Taxation Will Have a Limited Effect on Aggregate Business Investment

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

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