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The Future of Indirect Taxation : Recent Trends in VAT and GST Systems Around the World – Australia

Millar, Rebecca - 2013

This paper provides a detailed outline of most of the major features of the Australian goods and services tax (GST). As well as explaining and evaluating the operation of the GST law, the paper compares the Australian GST with the equivalent features of the European VAT. The paper was first...

Persistent link: https://www.econbiz.de/10013090808

Thoughts on the contribution of the late Justice J.G. Hill to Australia's GST

Millar, Rebecca - 2013

Graham Hill was for many years the pre-eminent tax judge in the Federal Court of Australia. Throughout his career as a …

Persistent link: https://www.econbiz.de/10013072265

Taxing the Bull by the Horns : Reforming Australia’s Cross-Border GST Rules

Millar, Rebecca - 2009

This paper critically evaluates the legal design of Australia’s GST (a value added tax) in light of recent OECD work on … consideration of Australia’s place of taxation rules for ‘inbound’, ‘outbound’, ‘wholly domestic’, and ‘wholly foreign’ transactions …, and their interaction with the rules on input tax credit entitlements, reveals that Australia does indeed use such a Main …

Persistent link: https://www.econbiz.de/10014204139

Taxing goods and services in a digital era

Agrawal, David R.; Fox, William F. - 2020

Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted in order to increase tax...

Persistent link: https://www.econbiz.de/10012316948

Taxes in an e-commerce generation

Agrawal, David R.; Fox, William F. - 2016

Rapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity taxes on a destination basis. This results in different effective tax rates depending on the way in which goods and services are purchased and the characteristics of both the products and the sellers. We...

Persistent link: https://www.econbiz.de/10011522134

Taxes in an E-Commerce Generation

Agrawal, David R. - 2016

Persistent link: https://www.econbiz.de/10012981353

Lost in America : Evidence on Local Sales Taxes from National Panel Data

Agrawal, David R. - 2014

This paper studies comprehensive national panel data of local option sales taxes at the monthly frequency. I calculate state-by-month population weighted averages of local sales tax rates. I document ten stylized facts concerning the time series patterns and spatial dynamics of local sales...

Persistent link: https://www.econbiz.de/10013047317

Grappling with Basic VAT Concepts in the Australian GST : The Meaning of 'Supply for Consideration'

Millar, Rebecca - 2015

The quintessentially eccentric style in which the Australian GST law is drafted has led the High Court of Australia to … suggest that Australia's GST differs from other value added taxes in respect of a concept that is basic to all such taxes: the …

Persistent link: https://www.econbiz.de/10013024791

VAT and Immovable Property : Full Taxation Models and the Treatment of Capital Gains on Owner-Occupied Residences

Millar, Rebecca - 2016

How should immovable property (in particular residential property) be treated under a value added tax? This paper considers whether proposals to tax all sales of immovable property (including consumer to consumer sales) are preferable to existing models (in which the first sale of new...

Persistent link: https://www.econbiz.de/10013007385

VAT/GST in a Global Digital Economy : Looking Ahead - Potential Solutions and the Framework to Make Them Work

Millar, Rebecca - 2016

, Australia, New Zealand, Korea, and other countries, the paper remains highly topical and relevant to the current discourse on …

Persistent link: https://www.econbiz.de/10012993634