Showing 1 - 10 of 28,188
Australia, New Zealand and France employ different indirect tax systems for wine that are a result of numerous factors … World' wine country (France) and the two ‘New World' (Australia and New Zealand) wine countries. The aim of comparing these … review of Australia's tax system. First, this paper examines the rationale for specific wine taxation. Secondly, the paper …
Persistent link: https://www.econbiz.de/10013074435
Persistent link: https://www.econbiz.de/10008660755
This technical note examines the use of indirect methods in a taxpayer audit. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer’s financial affairs utilizing information from a range of sources beyond the taxpayer’s declaration and formal books...
Persistent link: https://www.econbiz.de/10014402636
Persistent link: https://www.econbiz.de/10012421700
Persistent link: https://www.econbiz.de/10012421712
Persistent link: https://www.econbiz.de/10012421725
Persistent link: https://www.econbiz.de/10012421724
countries provided sufficient information for a thorough cross-national comparison which among other things includes detailed … disability pension recipients. Despite similar labour force participation figures in Great Britain, Australia, Finland, Norway … recipients and the proportion of programme participants are limited in Australia and the United Kingdom, while both proportions …
Persistent link: https://www.econbiz.de/10011574803
Quebec’s Aboriginal poverty is severe, and the large gap between Aboriginal and non-Aboriginal education levels is the most important factor in explaining it. In the report, the author examines the relationship between education levels and employment for Quebec Aboriginals. Comparing outcomes...
Persistent link: https://www.econbiz.de/10014181764
This paper evaluates the impact of globalization on the tax bases of countries at varying stages of development. We see globalization as a process that induces countries to embrace greater trade and financial integration, and macro stabilization. This in turn should shift their tax base from...
Persistent link: https://www.econbiz.de/10003855345