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 ›
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 ›
Many developing countries face the twin challenges of lower revenues from traditional tax sources and growing fiscal demands. In response, they embarked on fiscal reforms,… Read More ›
This Election Brief summarises the key tax policies, costings and revenue estimates of the incumbent Liberal-National Coalition (LNP) Government, the Australian Labor Party (ALP), and… Read More ›
Australia’s incumbent Government is hitching its election campaign pitch on tax cuts to boost jobs and growth but their claims aren’t borne out by the… Read More ›
Australia has a long way to go before all employees are equally able to follow career and family goals. The old adage ‘can women have… Read More ›
India is moving towards introducing a Goods and Services Tax (GST). The GST would be a multistage comprehensive value added tax (VAT) encompassing both goods… Read More ›
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