Income Tax



In 1977, I published a paper in the Economic Journal entitled ‘Measurement of Tax Progressivity: An International Comparison.’ In this paper, I developed an index… Read More ›

Normative Measures of Tax Progressivity: An International Comparison

There is good news and bad news regarding income tax in the Federal Budget 2021. The good news is that Stage 3 tax cuts have… Read More ›

[Budget Forum 2021] Looming Tax Cuts Prevent Genuine Expenditure Reform

While the government’s increased spending across the economy is welcome, the budget falls short of the government’s long term resilience and sustainability goals, Miranda Stewart… Read More ›

[Budget Forum 2021] Structural Changes, but No Sustainability Reset

Tax administrators around the world are frustrated that they cannot catch cross-border transaction-based tax evasion on digital platforms. Many of these transactions are related to… Read More ›

Daigou: Cross-Border Digitalised Hidden Economy Transactions Are Now Detectable

The tax literature emphasizes two fundamental principles: efficiency and equity. People adjust their behavior in response to taxes leading to many distortions, such as discouraging… Read More ›

Equity in Taxation: An International Comparison

General anti-avoidance rules (GAARs) are embedded within the tax laws of many jurisdictions and this includes common law jurisdictions such as Australia, New Zealand, Canada,… Read More ›

Recent Cases in Common Law Jurisdictions: Trending Towards Convergence in General Anti-Avoidance Rules

In Australia, trusts (particularly discretionary trusts) are often used to achieve tax optimal outcomes for beneficiaries. Attempts to engage in ‘income splitting’ within families are… Read More ›

The Taxation of Capital Gains in Trusts after Bamford: A Critical Evaluation of Subdivision 115-C ITAA97

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

1 2 3 4 … 13
top