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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

Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms

Benzarti, Youssef - 2020

This paper uses all Value Added Tax (VAT) changes across all EU Member States from 1988 to 2016 to estimate the effect of VATs on trade flows. We find small elasticities of trade flows with respect to VATs, in spite of some of the VAT changes being substantial. We estimate substantially smaller...

Persistent link: https://www.econbiz.de/10012850646

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

Intentional and Unintentional Double Non-Taxation Issues in VAT

Millar, Rebecca - 2009

This paper builds on an analysis of VAT jurisdiction rules in Sydney Law School Research Paper No. 09/44, to consider intentional and unintentional double non-taxation issues in the context of VAT. Since a VAT is an indirect consumption tax, imposed on suppliers but intended to burden the...

Persistent link: https://www.econbiz.de/10014207291

Echoes of Source and Residence in VAT Jurisdictional Rules

Millar, Rebecca - 2010

This paper focuses on the principles underlying the jurisdiction to impose value-added-type consumption taxes (VATs). It analyses existing VAT models to identify the concept of consumption on which they are based and to determine whether there is a common language in which questions of...

Persistent link: https://www.econbiz.de/10014207293

Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France

Benzarti, Youssef - 2017

In this paper we evaluate the incidence of a large cut in the value-added tax (VAT) for French sit-down restaurants. In contrast to previous studies that focus on prices only, we estimate its effect on four groups: workers, firm owners, consumers and suppliers of material goods. Using a...

Persistent link: https://www.econbiz.de/10012971432