Provides details of taxes paid on wages in OECD countries.

This paper argues that given the current hybrid income-expenditure tax system in Australia (hybrid IT/ET) a wealth tax could make sense as a way of ironing out disparities in the tax treatment of different assets.

Tax reform is very much on the agenda, despite the PM backing away from a GST increase. Many experts point to the tax concessions enjoyed by wealthy Australians as a good place to start. Keri Phillips reports. In Australia, the federal government raises most of its money through three kinds of taxes—personal income tax, company...

This paper argues that an estate tax would make a useful contribution to the government’s tax armoury. The aging of the population means that the tax base is likely to be expanding well into the future. In addition the estate duty is useful because it is levied at a time when the one who accumulated...

The gap between the richest and the rest has widened dramatically in the past year with 62 people now owning as much wealth as 3.6 billion of the world’s poorest, according to this report.