Income Tax



On 25 July 2022, Sir Keir Starmer, leader of the Labour Party Opposition in the United Kingdom gave a speech setting out his party’s plan… Read More ›

Coupling Economic Growth With Emissions Reductions in the US and UK

Changes to corporate income tax will alter the incentives and rewards for less than a third of aggregate business investment in Australia as there are… Read More ›

Why Changing Corporate Income Taxation Will Have a Limited Effect on Aggregate Business Investment

The choice of business structure is a difficult decision for small businesses, especially if they do not seek full professional advice. Even if professional advice… Read More ›

Small Business Restructure Roll-Over: In Need of Its Own Restructure?

In the 2021-22 Federal Budget, the Government announced that the current individual tax residency rules will be replaced with new tests, based on the recommendations… Read More ›

An Evaluation of the Proposed Changes to the Individual Tax Residency Rules – Impact on Australian Expatriates

Australians pay too much income tax – or so some argue. The Australian Financial Review’s economics editor, John Kehoe, for example, has noted: Australians are… Read More ›

Do Australians Pay Too Much Income Tax? 6 Charts on How We Rank Against the Rest of the World

Japan ranks 120th among 156 countries in terms of its gender gap, according to the Global Gender Gap Report of 2021. The rate of women’s… Read More ›

Why Women Work the Way They Do in Japan: Roles of Fiscal Policies

Governments are dependent on a high degree of voluntary compliance with tax laws. Therefore, there is much to be gained in understanding what things may… Read More ›

Fairness, Legitimacy and Tax Compliance

Amid the talk about tax changes set to cut the middle-income rate to 30%, a shortage of workers and incomes not keeping up with the… Read More ›

If Governments Were Really Concerned About Tax and the Cost of Living They Would Cut the Cost of Childcare

1 … 5 6 7 8 9 … 21
top