GST



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?

Thank you, Australia, for showing the rest of the world how it is done. With the state and territorial governments’ agreement to repeal the “tampon… Read More ›

Lessons from Australia’s Tampon Tax Repeal: A Path to Gender Equality for the United States to Follow

The current debate about whether to remove the GST on tampons is a great example of how the big picture gets lost in a fight about narrow… Read More ›

Seeking Sanity on GST Sanitary Tax Debate

The scandals that engulfed Najib Razak in Malaysia reminded voters that they were paying a heavy price for bad government, Teck Chi Wong writes. Malaysia’s… Read More ›

Tax, Debt and Trouble Topples Najib in Malaysia: Why did GST Reform in Malaysia Fail?

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