GST



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

Artworks contribute to the creation of distinct national cultures and to economic growth. National art collections attract tourists. Local government commonly relies on the arts… Read More ›

Towards Optimal Tax-Benefits Treatment of Collectors of Artworks

Recently, efforts to reform Indonesia’s taxation system have been underway. Several proposals have been made internally in the Government and one of them recommends a… Read More ›

Do Tax Structures Affect Indonesia’s Economic Growth?

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 ›

Consumption Taxation in Rawls’ Theory of Justice

Modernising VAT/GST systems to reduce the compliance burden for all could benefit tax administrators, businesses and society at large, suggests new research conducted by UNSW… Read More ›

How Hard Is It for Businesses to Comply with VAT/GST Obligations Around the World?

Politicians often invoke the word “reform” to convey the significance, or gravitas, of a particular policy change they are proposing. However, the tax policies implemented… Read More ›

What Will the Coalition Be Remembered for on Tax? Tinkering, Blunders and Lost Opportunities

The use of both industrial and service robots has been expanding rapidly during the past decade. There is little doubt that this is leading to… Read More ›

Automation and Income Inequality in a World of International Rivalry

The revenue performance of any tax, including broad-based consumption taxes such as the Goods and Services Tax (GST), is limited by the environment within which… Read More ›

Is Australia’s GST Achieving Its Revenue Capacity?

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