Efficiency



Japan is one of the world’s largest agro-food importing countries and provides significant support to its producers. According to the OECD Agricultural support (indicator), the… Read More ›

The Welfare Effects of a Partial Tariff Reduction under Domestic Distortion in Japan

In Budget 2017-18, the Government continues to propose its Enterprise Tax Plan, in which it argues that economic growth will be supported if we cut… Read More ›

Budget Forum 2017: The Excess Burden of Company Tax

The famous 1976 paper by Anthony Atkinson and Joseph Stiglitz achieves an elusive goal. It provides a policy relevant result in a general framework that… Read More ›

Should Indirect Tax Policy Ever be Concerned with Equity? – A Comment on the Policy Relevance of Atkinson-Stiglitz (1976)

Most people don’t like paying tax. Nor do people like paying more tax than they do currently. Recent global media attention has focused especially on… Read More ›

We Need to Know more About Taxpayer Responses to Tax Changes: The New Zealand Perspective

Corporate income tax in Australia in 2014-15 collected $67.7 billion, or 15.2 per cent of all tax revenue and 4.2 per cent of gross domestic… Read More ›

Who Benefits from a Lower Corporate Income Tax Rate?

The Coalition’s safeguard mechanism is designed to ensure that affected facilities can readily comply by setting loose caps on emissions. It is unlikely to contribute… Read More ›

Coalition’s “Emissions Trading Scheme” Commences

One of the most significant trends in the evolution of global tax systems has been the rise from relative obscurity of thin capitalisation rules. These… Read More ›

Navigating BEPS: Simulating a ‘Tax-Minimising’ Multinational’s Responses to Existing and Proposed Thin Capitalisation Regimes

An Effective Marginal Tax Rate (EMTR) measures the loss resulting from income taxation combined with the withdrawal of a cash transfer or welfare benefit, applied… Read More ›

Effective Marginal Tax Rates: Part 1

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