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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

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

Evasion of Value-added Taxes in Europe: Ifo Approach to Estimating the Evasion of Value-added Taxes on the Basis of National Accounts Data (NAD)

Gebauer, Andrea; Parsche, Rüdiger - In: CESifo DICE Report 01 (2003) 2, pp. 40-44

Persistent link: https://www.econbiz.de/10011696430

Measurement of value added tax evasion in selected EU countries on the basis of national accounts data

Nam, Chang-woon; Parsche, Rüdiger; Schaden, Barbara - 2001

The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of Single Market has further encouraged firms and households evasive behaviour in paying value added taxes in the EU Member States, whereas such efforts have traditionally been most...

Persistent link: https://www.econbiz.de/10011398040

Is the completion of EU single market hindered by VAT evasion?

Gebauer, Andrea; Nam, Chang-woon; Parsche, Rüdiger - 2003

The planned movement to the origin principle with the cross-border pre-tax system on a full-scale would lead, ceteris paribus, to changes in VAT revenues in the individual EU countries. For instance, the member countries with trade surpluses and higher VAT rates would be significantly better...

Persistent link: https://www.econbiz.de/10011508012

Is the Completion of the EU Single Market Hindered by Vat Evasion?

Nam, Chang Woon; Gebauer, Andrea; Parsche, Rüdiger - 2021

The planned full-scale implementation of the origin principle with the cross-border pre-tax system would lead, ceteris paribus, to changes in VAT revenues in the individual EU countries. For instance, the member countries with trade surpluses and higher VAT rates would be significantly better...

Persistent link: https://www.econbiz.de/10013319869

Evasion of Value-added Taxes in Europe: Ifo Approach to Estimating the Evasion of Value-added Taxes on the Basis of National Accounts Data (NAD)

Gebauer, Andrea; Parsche, Rüdiger - In: CESifo DICE Report 1 (2003) 2, pp. 40-44

Persistent link: https://www.econbiz.de/10005037304

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