Category Archives: Taxation

Thoughts on the diverted profits tax

My RMIT colleague Chris Berg and I had an op-ed in the AFR yesterday on the diverted profits tax. The Turnbull government’s diverted profit tax has passed the Parliament. Introduced in response to the moral panic that, somewhere, somehow multinational … Continue reading

Posted in Taxation | 9 Comments

Guest Post: Paul Farmer Scrap the GST formula

The Commonwealth Grants Commission should scrap the current formula of redistribution for the GST as it destructive to a long term successful Federal system. It is not only perverse that WA isn’t getting its per capita share but it is … Continue reading

Posted in State Politics, Taxation | 41 Comments

Guest Post: Peter Greagg — The policy implications arising from the economic costs of taxation.

The imposition of a tax raises the price of things being taxed, and thereby generally reduces the amounts sold. This reduction in the amounts sold, relative to the situation before the things were taxed, is called the efficiency cost of … Continue reading

Posted in Guest Post, Taxation | 15 Comments

Does Australia need a Google Tax?

No. I gave a presentation tonight on the Google Tax – slides here. Some important papers here and here.  

Posted in Taxation | 53 Comments

Is the ATO that dumb?

Former Fairfax journalist Michael West has re-appeared at the University of Sydney and The Conversation. Still banging on about multinational tax avoidance. The Tax Office now publishes an annual list of Australia’s 1,900 largest companies, which shows their revenue, profit … Continue reading

Posted in Taxation | 40 Comments

How much?

Another day and anther bunch of do-gooder tax-seeking statists arguing that a tax will make the world a wonderful and safe place. This time it is an obesity tax.  WHEN two out of three Australian adults and one in four … Continue reading

Posted in Take Nanny down, Taxation | 128 Comments

“The new mediocre …”

I have an op-ed in the AFR this morning that talks about Australia’s fiscal strategy over the past ten years and the need for a return to “the old-time fiscal religion”. Right now politicians tax as much as they think … Continue reading

Posted in Budget, Economics and economy, Taxation | 19 Comments

Cascading sales tax – again

Must be a very slow news day – Pauline Hanson is in the media describing what she would do as PM (for a start she is in the wrong house for that). The One Nation leader said under her vision for … Continue reading

Posted in Taxation | 46 Comments

Propaganda watch: Taxation

Chris Berg and I have a paper in the latest issue of Econ Journal Watch on the so-called base erosion and profit shifting scare that governments are using to justify the introduction of double taxation. From the abstract: Corporate tax … Continue reading

Posted in Taxation | 14 Comments

Company Tax Resources

Writing Sinclair Davidson, Multinational corporations, stateless income and tax havens, Association of Certified Chartered Accountants, April 2014. Sinclair Davidson, Evasion, Avoidance or Simply Compliance? The G20’s Most Taxing Issue, International Banker, 17 November 2014. Chris Berg and Sinclair Davidson, Beware … Continue reading

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