The future of taxation is in jeopardy. The current landscape of wealth and income diversity has left little space for a renewed approach to reform or change. With individual tax rates now at record levels since the 1950s, the focus on tax compliance, particularly in the low-tax havens, is proving difficult. While not all of the state’s revenue lost to the offshore sector should go to increases in social change, the government does still have a burden to be analysed and assessed. The reframing of taxation in terms of social obligation and contribution to societal progress remains a key arena where work needs to be done. This of course needs to be…

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