2019 was dominated by elections, with 5 countries going to the polls. 2020 will be dominated by one big one.
One fundamental problem with taxation is that it can promote behaviours that undermine the base which one is seeking to tax. Sometimes, those behaviours can even be counter-productive.2
Enduring norms regarding gender and work have proven harmful to the economic welfare of women, and our society as a whole. These norms limit our economic potential and compromise our sense of fairness .
Achieving global consensus on changes to the international tax system and digital economy would be a considerable prize.
It is instructive to learn from other countries’ systems and experiences in most fields. Indirect tax and its compliance costs are no different.
The centrepiece of the Budget is the personal tax cuts – and it is welcome, given sluggish wage growth to see action for both lower and middle earners.
More than 125,000 returning-to-work Australian mums are actually financially worse off by increasing their working days above three days a week.