Miranda Stewart (Australian National University), Redistribution Between Rich and Poor Countries:
The topic of redistribution between rich and poor countries opens a can of worms. This paper first inquires into what we mean by some of these words and second, considers the role of taxation in redistribution. It briefly considers the various modes of redistribution to address poverty and inequality, including the role of taxation, within a country before turning to consider modes of redistribution between rich and poor countries. The paper then turns to consider whether we are asking the right question. Should the question, really, be about redistribution between rich and poor people? In an increasingly global and digital era, how might we reconsider the role of taxation in achieving this?
Miranda Stewart (Australian National University), 'Waiting for Consensus of the Experts?' Expert Discourse and the Politics of Tax Reform
Via TaxProf Blog: Paul L. Caron, Dean Pepperdine University School of Law (*Paul Caron (@SoCalTaxProf) | Twitter)
A damning review of the tax office by one of its directors has caused angst and discomfort among senior management, with some preferring it never be made public.
Key points:
- A yet-to-be published review warns "the average tax evader may be financially better off even after they're caught and penalised"
- Chris Leech, a director within the ATO, says the paper does not reflect the opinion of the ATO
- FOI documents reveal pushback from the ATO was to blame for the paper's publication delay
The yet-to-be published review warns financial penalties for tax evaders are so low that some people could be better off taking the risk of being caught.
But the ATO has dismissed the findings of the report, which was written by its own director of reform within the tax evasion and crime division.
Chris Leech wrote the paper while on secondment with the Australian National University's Tax and Transfer Policy Institute and insists it does not reflect the ATO's official opinion.