Net wealth taxes are one of the most controversial topics in taxation. Strained government finances due to the Covid-19 pandemic and the increasing inequality in the distribution of wealth are fuelling this debate (See, for example, Wealth Tax Commission, A Wealth Tax for the UK, Final Report...

This paper was developed after an invitation to discuss environmental tax reform within the context of the indirect tax reform PEC 45/19 now considered in Brazil. Following to a public consultation hearing at the Chamber of Deputies, the author was invited to present suggested changes to the...

Revenue is the lifeline of any economy. It is the lifeblood that flows through a nation's financial system, promoting expansion across the different industries that define the state of the Nation. Kenya's economic growth and source of revenue are both heavily dependent on taxation. The Kenyan...

In West Africa, the Value Added Tax (VAT) policy consists of a uniform tax rate, but several items consumed by rich and poor households, are exempted. We provide an optimal tax framework to reflect on the welfare effects of such a tariff structure, in the context of current debates on domestic...

The U.S. tax reform in 2017 introduced the Global Intangible Low-Taxed Income (GILTI) tax to discourage U.S. multinational companies (MNCs) from shifting intangible income offshore. The reform simultaneously introduced the Foreign Derived Intangible Income (FDII) tax incentive to encourage...

This paper proposes a viable alternative to the belief that Interest and Income Tax Rates are the Primary or Most Effective Tool for Addressing Income Inequality and Inflation while also ensuring necessary financial resources for public/government purposes. There “Are” options to achieve...

In the 1970s, the Australian income tax system was subject to a wave of avoidance and evasion unprecedented in this country and probably unmatched anywhere else in the world. The episode cost revenue billions of dollars, did untold damage to the social fabric of our country and permanently...