Tax Revenue



The theory of fiscal constitutionalism – essentially the idea, promoted by the Nobel Prize-winning economist James M Buchanan, that the state’s powers of taxing and… Read More ›

Fiscal Constitutionalism in Hong Kong

Public spending has mushroomed over the last two years as governments around the world struggle to cope with the health and economic fallout of the… Read More ›

Business as Usual or Breaking With the Past? IMF Tax Advice in the Covid-19 Era

During the past decades, income inequality has triggered policies aiming at social inclusion in democracies worldwide. The strengthening and deepening of social security and removing… Read More ›

Does Subnational Tax Autonomy Alleviate Regional Inequality?

Here’s an idea that will cause progressives some angst: Let’s eliminate corporate income taxes. Before getting started, let’s first turn to two articles written by… Read More ›

America Should Eliminate Corporate Income Taxes

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?

On the surface, India’s story of growth and its triumphs over poverty are enviable. India’s income per capita has increased fourfold in the last two… Read More ›

India’s Growth and Inequality Paradox

Tax-driven off-market buybacks were first used in 1997 by the Commonwealth Bank. Since then, TOMBs (as we call them) have been used nearly 60 times,… Read More ›

Time to Kill Off Tax-Driven Off-Market Buybacks

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

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