Australian Business Tax Reform in Retrospect and Prospect

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Publisher :
ISBN 13 : 9780455226927
Total Pages : 605 pages
Book Rating : 4.2/5 (269 download)

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Book Synopsis Australian Business Tax Reform in Retrospect and Prospect by : Chris Evans

Download or read book Australian Business Tax Reform in Retrospect and Prospect written by Chris Evans and published by . This book was released on 2009 with total page 605 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Australian Tax Reform

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (224 download)

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Book Synopsis Australian Tax Reform by :

Download or read book Australian Tax Reform written by and published by . This book was released on 1987 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Australian Tax Reform in Retrospect and Prospect

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Publisher :
ISBN 13 :
Total Pages : 550 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Australian Tax Reform in Retrospect and Prospect by : John G. Head

Download or read book Australian Tax Reform in Retrospect and Prospect written by John G. Head and published by . This book was released on 1989 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Tax Reform in the 21st Century

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041128298
Total Pages : 578 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Tax Reform in the 21st Century by : John G. Head

Download or read book Tax Reform in the 21st Century written by John G. Head and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Tax Reform in Open Economies

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Publisher : Edward Elgar Publishing
ISBN 13 : 1849804990
Total Pages : 341 pages
Book Rating : 4.8/5 (498 download)

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Book Synopsis Tax Reform in Open Economies by : Iris Claus

Download or read book Tax Reform in Open Economies written by Iris Claus and published by Edward Elgar Publishing. This book was released on 2010-01-01 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Cambridge Handbook of Social Sciences in Australia

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Publisher : Cambridge University Press
ISBN 13 : 9781139440479
Total Pages : 738 pages
Book Rating : 4.4/5 (44 download)

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Book Synopsis The Cambridge Handbook of Social Sciences in Australia by : Ian McAllister

Download or read book The Cambridge Handbook of Social Sciences in Australia written by Ian McAllister and published by Cambridge University Press. This book was released on 2003-08-07 with total page 738 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Tax Reform in Uganda

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Publisher : Cambridge Scholars Publishing
ISBN 13 : 1443857254
Total Pages : 270 pages
Book Rating : 4.4/5 (438 download)

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Book Synopsis Tax Reform in Uganda by : Dorothy Kwagala-Igaga

Download or read book Tax Reform in Uganda written by Dorothy Kwagala-Igaga and published by Cambridge Scholars Publishing. This book was released on 2016-12-14 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Politics of Income Taxation

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Publisher : ECPR Press
ISBN 13 : 0954796683
Total Pages : 209 pages
Book Rating : 4.9/5 (547 download)

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Book Synopsis The Politics of Income Taxation by : Steffen Ganghof

Download or read book The Politics of Income Taxation written by Steffen Ganghof and published by ECPR Press. This book was released on 2006 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Politics of Retirement Savings Taxation

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Publisher : CCH Australia Limited
ISBN 13 : 1921701145
Total Pages : 273 pages
Book Rating : 4.9/5 (217 download)

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Book Synopsis The Politics of Retirement Savings Taxation by : Lisa Marriott

Download or read book The Politics of Retirement Savings Taxation written by Lisa Marriott and published by CCH Australia Limited. This book was released on 2010 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Fairness in Taxation

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Publisher : University of Toronto Press
ISBN 13 : 1442655852
Total Pages : 176 pages
Book Rating : 4.4/5 (426 download)

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Book Synopsis Fairness in Taxation by : Allan M. Maslove

Download or read book Fairness in Taxation written by Allan M. Maslove and published by University of Toronto Press. This book was released on 1993-12-15 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Australian Commodity Tax Reforms and Consumer Behavioural Response

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Publisher :
ISBN 13 :
Total Pages : 78 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Australian Commodity Tax Reforms and Consumer Behavioural Response by : Elizabeth Symons

Download or read book Australian Commodity Tax Reforms and Consumer Behavioural Response written by Elizabeth Symons and published by . This book was released on 1993 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Handbook of Research on Modernization and Accountability in Public Sector Management

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Publisher : IGI Global
ISBN 13 : 1522537325
Total Pages : 565 pages
Book Rating : 4.5/5 (225 download)

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Book Synopsis Handbook of Research on Modernization and Accountability in Public Sector Management by : Azevedo, Graça Maria do Carmo

Download or read book Handbook of Research on Modernization and Accountability in Public Sector Management written by Azevedo, Graça Maria do Carmo and published by IGI Global. This book was released on 2018-03-02 with total page 565 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Australian National Bibliography

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Publisher : National Library Australia
ISBN 13 :
Total Pages : 1734 pages
Book Rating : 4.9/5 (816 download)

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Book Synopsis Australian National Bibliography by :

Download or read book Australian National Bibliography written by and published by National Library Australia. This book was released on 1978 with total page 1734 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Fiscal Implications of an Aging Population

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Publisher : Springer Science & Business Media
ISBN 13 : 3642772501
Total Pages : 202 pages
Book Rating : 4.6/5 (427 download)

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Book Synopsis Fiscal Implications of an Aging Population by : Dieter Bös

Download or read book Fiscal Implications of an Aging Population written by Dieter Bös and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Taxation of Corporate Groups Under Consolidation

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Publisher : Cambridge University Press
ISBN 13 : 1107033497
Total Pages : 339 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis The Taxation of Corporate Groups Under Consolidation by : Antony Ting

Download or read book The Taxation of Corporate Groups Under Consolidation written by Antony Ting and published by Cambridge University Press. This book was released on 2013 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.

Reforming Fiscal Federalism for Global Competition

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Publisher : University of Alberta
ISBN 13 : 9780888642943
Total Pages : 244 pages
Book Rating : 4.6/5 (429 download)

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Book Synopsis Reforming Fiscal Federalism for Global Competition by : Paul Boothe

Download or read book Reforming Fiscal Federalism for Global Competition written by Paul Boothe and published by University of Alberta. This book was released on 1996-10 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a conference held in Edmonton in October 1995.

The Rise of the Value-Added Tax

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Publisher : Cambridge University Press
ISBN 13 : 1316240150
Total Pages : 495 pages
Book Rating : 4.3/5 (162 download)

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Book Synopsis The Rise of the Value-Added Tax by : Kathryn James

Download or read book The Rise of the Value-Added Tax written by Kathryn James and published by Cambridge University Press. This book was released on 2015-04-30 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.