GST



There are three aspects to tax policy: simplicity, equity and efficiency. The issue of taxing food at a flat rate is one of equity as… Read More ›

The Goods and Services Tax and the Policy Behind Exempting Basic Food

Historically, household consumption has been relatively stable as a proportion of gross domestic product (GDP). For over 50 years, tax reform reviews in Australia have… Read More ›

GST: Where to Next?

The rapid development of digital currencies represents significant challenges for authorities in various countries. There has been uncertainty about the treatment of digital currencies under… Read More ›

Regulating a New Phenomenon: Examining the Legal Nature and Taxation of Cryptocurrencies in Australia and Singapore

In the broad-based consumption tax system known as a value-added tax or goods and services tax (GST), the treatment of residential premises in practice is… Read More ›

Including Resales of Residential Premises in the GST Base

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

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