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Author : Peter D. Groenewegen
Publisher : Melbourne, Australia : Longman Cheshire
Page : 346 pages
File Size : 53,6 Mb
Release : 1987
Category : Business & Economics
ISBN : PSU:000014417290
Author : Paul Keating
Publisher : Unknown
Page : 96 pages
File Size : 55,6 Mb
Release : 1985
Category : Fiscal policy
ISBN : STANFORD:36105040356813
Author : Richard Eccleston
Publisher : Unknown
Page : 206 pages
File Size : 52,9 Mb
Release : 2004
Category : Tax reform
ISBN : 0949482811
Provides a detailed account and an explanation of the politics of Australian taxation policy since the 1970s.
Author : Jonathan Mendel
Publisher : CCH Australia Limited
Page : 321 pages
File Size : 50,9 Mb
Release : 2010
Category : Business & Economics
ISBN : 9781921701290
"The biennial tax administration conference held by ATAX ... ninth conference was held in Sydney in April 2010 ... . This edited volume of papers from the conference is organized into the three key themes of the conference ..."--Back cover.
Author : Paul Keating
Publisher : Unknown
Page : 81 pages
File Size : 49,8 Mb
Release : 1985
Category : Income tax
ISBN : OCLC:654324549
Author : John G. Head,Australian Tax Research Foundation,Monash University. Centre of Policy Studies
Publisher : Sydney, N.S.W. : Australian Tax Research Foundation
Page : 442 pages
File Size : 47,9 Mb
Release : 1986
Category : Business & Economics
ISBN : UVA:X001277318
Author : John G. Head,Monash University. Centre of Policy Studies
Publisher : Unknown
Page : 550 pages
File Size : 42,7 Mb
Release : 1989
Category : Business & Economics
ISBN : STANFORD:36105044349947
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 : Les Nethercott
Publisher : CCH Australia Limited
Page : 577 pages
File Size : 43,5 Mb
Release : 2013
Category : Electronic books
ISBN : 9781921873812
An annual text which provides suggested solutions to a series of case study type questions on taxation law.
Author : Miranda Stewart
Publisher : Unknown
Page : 358 pages
File Size : 52,7 Mb
Release : 2017-11-06
Category : Equality before the law
ISBN : 1760461474
Gender inequality is profoundly unjust and in clear contradiction to the philosophy of the 'fair go'. In spite of some action by recent governments, Australia has fallen behind in policy and outcomes, even as the G20 group of nations, the Organisation for Economic Co-operation and Development and the International Monetary Fund are paying renewed attention to gender inequality. Tax, Social Policy and Gender presents new research on entrenched gender inequality in a comparative framework of human rights and fiscal sustainability. Ground-breaking empirical studies examine unequal returns to education for women and men, decision-making about child care by fathers and mothers, the history and gendered effects of the income tax and family payments, and women in the top 1 per cent. Contributors demonstrate how Australia's tax, social security, child care, parental leave, education, work and retirement income policies intersect to compound gender inequality. Tax, Social Policy and Gender calls for a rethinking of equality and efficiency in tax and social policy and provides new policy solutions. It offers a pathway to achieve gender mainstreaming for women's economic security and the wellbeing of all Australians.
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
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 : Christopher Charles Findlay
Publisher : Unknown
Page : 40 pages
File Size : 54,6 Mb
Release : 1987
Category : Foreign tax credit
ISBN : UCSD:31822003252715
Author : Eva Escribano
Publisher : Kluwer Law International B.V.
Page : 249 pages
File Size : 52,6 Mb
Release : 2019-05-10
Category : Law
ISBN : 9789403506449
Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested “presumptive benefit principle” so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. This PhD thesis obtained the prestigious European Academic Tax Thesis Award 2018 granted by the European Commission and the European Association of Tax Law Professors. What’s in this book: This book provides a disruptive discourse on tax sovereignty in the field of corporate income taxation that endeavors to escape from long-standing tax policy tendencies and prejudices while considering the challenges posed by a globalized (and increasingly digitalized) economy. In particular, the book offers an innovative perspective on certain deep-rooted paradigms historically underlying corporate income taxation: tax treatment of related parties within a corporate group along with the arm’s-length standard; corporate tax residence standards; and definition of source for corporate income tax purposes, with a particular emphasis on the permanent establishment concept. The book explores their respective origins, supposed tax policy rationales, structural problems and interactions; ultimately showing how the way tax jurisdiction is currently defined through them inherently tends to trigger profit shifting outcomes. In view of the conclusions of the study, the author suggests the use of a new version of the traditional benefit principle (the “presumptive benefit principle”) that would contribute to address the profit shifting phenomenon while serving as a practical guideline to achieve a more equitable allocation of taxing rights among jurisdictions. Finally, the book submits a number of proposals inspired by the aforementioned guideline that aspire to strike a balance between equity, effectiveness and technical feasibility. They include a new corporate tax residence test and, most notably, a proposal on a new remote-sales permanent establishment. How this will help you: With its case study (based on the Apple group) empirically demonstrating the existence of the profit shifting phenomenon, its clearly documented exposure of the reasons why traditional corporate income tax regimes systematically give rise to these outcomes, its new tax policy guideline and its proposals for reform, this book makes a significant contribution to current tax policy discussions concerning corporate income taxation in cross-border scenarios. It will be warmly welcomed by all concerned—policymakers, scholars, practitioners—with the greatest tax policy challenges that corporate income taxation is facing in the contemporary world.
Author : Russell L. Mathews
Publisher : Unknown
Page : 52 pages
File Size : 45,7 Mb
Release : 1980
Category : Tax administration and procedure
ISBN : IND:30000106301827
Author : Anonim
Publisher : Unknown
Page : 65 pages
File Size : 51,7 Mb
Release : 1987
Category : Electronic
ISBN : 0644065095
Author : Richard Eccleston
Publisher : Edward Elgar Publishing
Page : 216 pages
File Size : 47,9 Mb
Release : 2007-01-01
Category : Business & Economics
ISBN : 1782543406
'Taxing Reforms is a good short book about the comparative policies of Value Added Taxation (VAT) in Australia, Canada, Japan and the United States. . . Taxing Reforms is a fine book, well worth reading, especially for specialists in the comparative political economy of taxation. . . its richly detailed case studies will make it a fruitful source of comparative hypotheses.' - Isaac W. Martin, Journal of Economic Literature