Increasing conflicts and fears of overreach by tax administrators have seen many countries generate taxpayer-specific statements of rights. Australia has a Taxpayer’s Charter but experience… Read More ›
The First Inclusive Framework Meeting on Base Erosion and Profit Shifting (BEPS) was held in Kyoto, Japan on 30 June -1 July 2016. I attended… Read More ›
The Coalition’s safeguard mechanism is designed to ensure that affected facilities can readily comply by setting loose caps on emissions. It is unlikely to contribute… Read More ›
One of the most significant trends in the evolution of global tax systems has been the rise from relative obscurity of thin capitalisation rules. These… Read More ›
Why do we care about high EMTRs? The calculation of EMTRs and their use in policy debates assumes that people are motivated by money, that… Read More ›
An Effective Marginal Tax Rate (EMTR) measures the loss resulting from income taxation combined with the withdrawal of a cash transfer or welfare benefit, applied… Read More ›
“The government failed to effectively sell its superannuation changes, particularly to its own back bench.” Virginia Star “Don’t ever put up income tax, mate. Take it… Read More ›
This Election Brief summarises the key tax policies, costings and revenue estimates of the incumbent Liberal-National Coalition (LNP) Government, the Australian Labor Party (ALP), and… Read More ›
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