Business tax reform in Australia. Includes analysis by local and overseas industry experts of past tax reforms, our current business tax system and potential future developments as canvassed by the Australian Government's Future Tax System Review (Henry Review)

Looking back on the evolution of taxation reform in developed economies over the post-war period, we observe that the early decades were marked by a determined effort to implement reforms based on Haig-Simons principles of a comprehensive income taxation. Under this approach all the various...

The story of China's income taxation of corporate reorganisations falls into four distinct periods. The first years of the development of a market economy were a period of benign neglect as tax authorities came to grips with a new tax system and some domestic taxpayers exploited unintended...

The modern value added tax is a comprehensive tax with rules for all supplies of goods and services. This paper provides a VAT design guide for designers of a reformed VAT law in China. It explains the theory and practice of VAT and explores all the issues that must be considered in the design...

World events in the first decade of this century led many to question the state of the international tax regime and the role it could play in solving national fiscal problems. In 2012, leaders of the Group of 20 (G20) set the OECD an ambitious agenda of working out how tax base erosion and...