Australian Tax Reform In Retrospect And Prospect

Author : John G. Head,Monash University. Centre of Policy Studies
Publisher : Unknown
Page : 550 pages
File Size : 45,8 Mb
Release : 1989
Category : Business & Economics
ISBN : STANFORD:36105044349947

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Australian Tax Reform in Retrospect and Prospect by John G. Head,Monash University. Centre of Policy Studies Pdf

Conference papers contributed by various authors. Topics include: Overview and international perspectives; Income tax reform; Consumption taxes, sales tax reform and tax mix change; Tax incidence and economic effects: estimates and methodology. Some of the delivered articles: "Taxation of fringe benefits" by D.J. Collins; "International aspects of tax reform in Australia" by Richard M. Bird; "U.S. tax reform" by Charles E. McLure; "New Zealand tax reform" by R.J. Stephens; "A value added tax for Australia" by G.M. Bascand; "Changes in Australian tax incidence between 1975-76 and 1984-85" by N.A. Warren.

Author : Chris Evans,Richard Krever
Publisher : Unknown
Page : 605 pages
File Size : 52,7 Mb
Release : 2009
Category : Business enterprises
ISBN : 045522692X

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Australian Business Tax Reform in Retrospect and Prospect by Chris Evans,Richard Krever Pdf

Your consolidated guide to the latest thinking on tax reform from the industry experts. Australian Business Tax Reform in Retrospect and Prospect is a book collection of papers from the Australian Business Tax Reform in Retrospect & Prospect Colloquium 2009. Papers from leading national and international tax academics and practitioners are accompanied by corresponding commentaries, which address the key points of the papers and their application to the Australian context. Through analysis of local and overseas trends, Australian Business Tax Reform in Retrospect and Prospect provides a comprehensive record of the evolution of the Australian business tax system and what changes may lie ahead. Key issues explored include international tax rules for foreign investments, fiscal federalism, alternative company tax reforms, GST, environmental and resource tax issues, capital income taxation, tax expenditures and taxing small businesses. The only book to capture the current debate on the Australian Government's review of the business tax system, Australian Business Tax Reform in Retrospect and Prospect is an essential resource for practitioners looking at long-term forecasting.

Author : Chris Evans,Richard Krever,Peter Mellor
Publisher : Lawbook Company
Page : 471 pages
File Size : 42,6 Mb
Release : 2010
Category : Australia's future tax system
ISBN : 0864606931

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Australia's Future Tax System by Chris Evans,Richard Krever,Peter Mellor Pdf

The Review of Australia's Future Tax System, led by the Secretary to the Treasury Ken Henry and undertaken in 2008 and 2009, was a major and unique event in the context of taxation policy in Australia. It has already - indirectly and inadvertently - contributed to the downfall of at least one Prime Minister in 2010 through its ill-fated proposal for a minerals resources rent tax. But its implications go well beyond short term politics. It promises to have significant influence on the course of tax reform and the shape of Australian society over the years ahead. Its vision projects well into the middle years of the twenty first century. This volume brings together the thoughts of leading tax economists and other specialists from Australia and around the world on the future prospects for the Australian tax system based upon a "warts and all" review of the Review from a variety of perspectives. In a wide-ranging analysis it highlights the opportunities and challenges that lie ahead, lays bare some of the shortcomings of the Review, identifies real strengths, compares the process of tax reform in Australia with developments in other countries, and explores the likely implications of the proposals set out in the Review for the equity, efficiency and simplicity of the Australian tax system. All those interested in an understanding of the Australian tax system and its future prospects will find this a stimulating and rewarding read.

Author : John G. Head,Richard E. Krever
Publisher : Kluwer Law International B.V.
Page : 578 pages
File Size : 42,5 Mb
Release : 2009-01-01
Category : Law
ISBN : 9789041128294

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Tax Reform in the 21st Century by John G. Head,Richard E. Krever Pdf

No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.

Author : Ian McAllister,Steve Dowrick,Riaz Hassan
Publisher : Cambridge University Press
Page : 738 pages
File Size : 44,6 Mb
Release : 2003-08-07
Category : Social Science
ISBN : 1139440470

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The Cambridge Handbook of Social Sciences in Australia by Ian McAllister,Steve Dowrick,Riaz Hassan Pdf

First published in 2003, The Cambridge Handbook of Social Sciences in Australia is a high-quality reference on significant research in Australian social sciences. The book is divided into three main sections, covering the central areas of the social sciences-economics, political science and sociology. Each section examines the significant research in the field, placing it within the context of broader debates about the nature of the social sciences and the ways in which institutional changes have shaped how they are defined, taught and researched.

Author : Iris Claus
Publisher : Edward Elgar Publishing
Page : 341 pages
File Size : 48,8 Mb
Release : 2010-01-01
Category : Business & Economics
ISBN : 9781849804998

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Tax Reform in Open Economies by Iris Claus Pdf

This book brings together research from some of the world s leading tax economists to discuss appropriate directions for tax reform in small open economies. The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences. Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.

Author : Steffen Ganghof
Publisher : ECPR Press
Page : 209 pages
File Size : 42,8 Mb
Release : 2006
Category : Business & Economics
ISBN : 9780954796686

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The Politics of Income Taxation by Steffen Ganghof Pdf

Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but levels and progressivity of income taxation continue to differ strongly across countries. This study offers a new perspective on both observations. It blends theoretical inquiry with focused quantitative analysis and in-depth investigation of seven countries: Germany, Australia and New Zealand as well as Denmark, Finland, Norway and Sweden. The Politics of Income Taxation highlights the equity-efficiency tradeoffs that structure the politics of income taxation, and analyses how income taxes are embedded in broader tax systems. It explains the limited but enduring importance of political parties and democratic institutions. Finally, the study paints a nuanced picture of the role of globalisation and thus sheds light on the pros and cons of tax coordination at European and international levels.

Author : Anonim
Publisher : National Library Australia
Page : 1734 pages
File Size : 55,9 Mb
Release : 1978
Category : Bibliography, National
ISBN : 00049816

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Australian National Bibliography by Anonim Pdf

Author : Dieter Bös,Sijbren Cnossen
Publisher : Springer Science & Business Media
Page : 202 pages
File Size : 48,5 Mb
Release : 2012-12-06
Category : Political Science
ISBN : 9783642772504

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Fiscal Implications of an Aging Population by Dieter Bös,Sijbren Cnossen Pdf

Serious research into the causes and implications of an aging population is a relatively recent phenomenon. Though several relevant issues of aging havereceived considerable attention in public and political discussions (especially in European countries and in Japan), the economics profession is somewhat lacking behind. This is particularly true for thetheoretical underpinnings of the economics of population aging. Until now, the aging-debate is primarily led by institutionalists. The present book with its analytical and econometric studies on fiscal implications of population aging is an important step in the process of theoretical analysis of aging. It is of interest both for population economists (and demographers) and for public economists - providing a bridge between these areas of research.

Author : Allan M. Maslove
Publisher : University of Toronto Press
Page : 176 pages
File Size : 47,8 Mb
Release : 1993-12-15
Category : Business & Economics
ISBN : 9781442655850

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Fairness in Taxation by Allan M. Maslove Pdf

The papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head’s excellent presentation and analysis of equity in the public finance literature. The other authors, starting from this point, critique and amplify the concept from various philosophical perspectives and academic disciplines.

Author : Paul Boothe
Publisher : University of Alberta
Page : 244 pages
File Size : 46,6 Mb
Release : 1996-10
Category : Business & Economics
ISBN : 0888642946

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Reforming Fiscal Federalism for Global Competition by Paul Boothe Pdf

Proceedings of a conference held in Edmonton in October 1995.

Author : Azevedo, Graça Maria do Carmo,da Silva Oliveira, Jonas,Marques, Rui Pedro Figueiredo,Ferreira, Augusta da Conceição Santos
Publisher : IGI Global
Page : 539 pages
File Size : 48,6 Mb
Release : 2018-03-02
Category : Political Science
ISBN : 9781522537328

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Handbook of Research on Modernization and Accountability in Public Sector Management by Azevedo, Graça Maria do Carmo,da Silva Oliveira, Jonas,Marques, Rui Pedro Figueiredo,Ferreira, Augusta da Conceição Santos Pdf

The effects of recent economic and financial crises have reached an international scale. A number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. The Handbook of Research on Modernization and Accountability in Public Sector Management is an essential scholarly publication that focuses on responsibility within public sector institutions and the importance of these institutions being ethical, transparent, and rigorous. Featuring coverage on a broad range of topics, such as corporate social responsibility, e-government, and financial accountability, this publication is geared toward regulatory authorities, researchers, managers, and professionals working in the public domain.

Author : Mark Burton,Kerrie Sadiq
Publisher : Cambridge University Press
Page : 267 pages
File Size : 51,8 Mb
Release : 2013-02-14
Category : Law
ISBN : 9781107310773

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Tax Expenditure Management by Mark Burton,Kerrie Sadiq Pdf

A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significance of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critically assesses the controversial aspects of tax expenditure and tax expenditure management.

Author : Lisa Marriott
Publisher : CCH Australia Limited
Page : 273 pages
File Size : 47,6 Mb
Release : 2010
Category : Business & Economics
ISBN : 9781921701146

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The Politics of Retirement Savings Taxation by Lisa Marriott Pdf

This book addresses one of the most important social and economic issues in modern welfare states: public policy for retirement savings. It explores the events, environment and personalities that combined to form the current policy arrangements in Australia and New Zealand.

Author : Dorothy Kwagala-Igaga
Publisher : Cambridge Scholars Publishing
Page : 270 pages
File Size : 41,9 Mb
Release : 2016-12-14
Category : Business & Economics
ISBN : 9781443857253

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Tax Reform in Uganda by Dorothy Kwagala-Igaga Pdf

In 1997, Uganda undertook extensive reforms in tax legislation. This had been preceded by the structural reforms in tax administration that saw the creation of the Uganda Revenue Authority in 1991. The aim of the far reaching reforms was to improve the tax system and increase its revenue productivity. This book demonstrates that the reforms were not as successful as anticipated and revenues have not improved in a sustained way. The revenue from direct taxes only contributes about 20% to the total revenue, well below the Sub-Saharan average of 40%. This has focused attention on the appropriateness of the reforms. The focus of the reforms on achieving efficiency did not sufficiently take into account the fundamental importance of equity within the system. As a result, the Income Tax Act 1997 embodies distortions and inequalities in the treatment of taxable income and taxpayers that have led to inefficiency in the system as a whole. The tax reforms also took a narrow technical view of the tax system. The book employs political economy and optimal theory to explain the weaknesses in the tax system. It is argued that the reforms, although well designed, were not likely to be successful given the timing and context of implementation. The multidisciplinary and functionalist approach of the book is helpful in highlighting the constraints in which tax design and tax reform is undertaken in Uganda. It is argued that the reforms we “blunted” by the manner of their formulation and context of implementation. Taxation is a socio-political issue and yet the IMF and World Bank which supported the reforms did not take into account the limited political will. The lack of consensus in policy formulation has weakened the socio-contract and allowed the government to blame external factors for the poor performance. The weaknesses in governance and corruption have had an impact on the tax system by encouraging tax avoidance and evasion among political elites as well as on activities in the informal sector.